Stamp duty land tax: company addresses for service of documents
The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulat...
Management of taxes
Management of taxes
Low-income trusts and estates
HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession ...
Making Tax Digital for Income Tax Self-Assessment: draft notices
On 1 July, HMRC published draft notices to be made under the Income Tax (Digital Requirements) Regulations 202...
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UK Property Reporting Service: latest news
Further to our article in July’s Tax Adviser ‘UK Property Reporting Service: ongoing issues’, the ATT and CIOT...
UK Property Reporting Service: ongoing issues
In May, ATT and CIOT representatives met with HMRC to discuss ongoing issues with the operation of the UK Prop...
Basis period reform: correction of provisional figures
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of...
Tax checks for taxi, private hire and scrap metal licences
The government has introduced ‘tax conditionality’ in these sectors to try and tackle the hidden economy. ...
Income tax self-assessment registration for the self-employed and landlords: CIOT, LITRG and ATT responses
CIOT, LITRG and ATT have responded to HMRC’s recent call for evidence on Income tax self-assessment registrati...
Business rates: new reporting obligations for businesses
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detai...
Modernising tax debt collection from non-paying businesses: HMRC call for evidence: CIOT and LITRG response
The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing na...