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On 25 May 2018 the EU published Council Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC6).

Personal Tax Account (PTA)

A previous article in June 2018’s Technical Newsdesk mentioned the issues arising with hypothetical codes – those cod

By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fifth Money Laundering Directive (5MLD).

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

HMRC launched a consultation entitled Amending HMRC’s Civil Information Powers on 10 July 2018.

The House of Lords Finance Bill Sub-Committee (the ‘Sub-Committee’) have announced that, in scrutinising the draft Finance Bill, they will examine developments in the balance of powers and safeguar

With parliamentarians

Perspectives from the legal sector, industry and practice on the impact of Brexit in no-deal and deal scenarios for customs duty and moving goods cross border were p

If you are left irritated by yet more inaccurate reports in the media about Facebook’s latest tax bill, ticked off that Taylor Review is considered the final word on the ‘gig economy’ or wretched a

The ATT’s response to this clause focused on the impact of the proposed 30-day payment window for UK residents disposing of residential property after 6 April 2020.

The ATT submitted comments on the changes proposed by draft FB 2018-19 to rent-a-room relief.