Scottish consultation on Land and Buildings Transaction Tax for property investment funds
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) from 1 April 2015 in respect of transac...
General Features
General Features
Auto enrolment and lower paid workers
The issue affects those who earn over the £10,000 needed to trigger auto enrolment, but below (or not very much above) t...
The complex world of cryptoassets
It is now almost ten years since the public launch of Bitcoin.
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Latest briefings
Knock knock! Who’s there? – HMRC Co-design workshops
In July and August, ATT and CIOT representatives attended HMRC co-design workshops for an advance preview of HMRC’s curr...
Scotland update: tax coding issues for Scottish taxpayers; Carer’s Allowance Supplement
Tax coding issues for Scottish taxpayers We have come across an issue in relation to PAYE tax codes for Scottish taxpay...
SDLT residential rates: HMRC’s view on gardens sold separately and other areas of uncertainty
The CIOT and the Stamp Taxes Practitioners Group have been working with HMRC to clarify certain aspects of the definitio...
Cash and digital payments in the new economy
LITRG considers that tax education would be the most useful tool over the long term to improve social and ethical morali...
Charity Tax Commission call for evidence: Review of Charitable Tax Reliefs
The Charity Tax Commission was established in October 2017 to undertake a full review of the impact of the tax system on...
Government responds to Treasury Committee concerns on childcare
In March 2018, the Treasury Committee published their report on Childcare.
Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and th...