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) Regulations 2022 ...
The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulations 2022 ...
HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession that remov...
On 1 July, HMRC published draft notices to be made under the Income Tax (Digital Requirements) Regulations 2021 for a sh...
Further to our article in July’s Tax Adviser ‘UK Property Reporting Service: ongoing issues’, the ATT and CIOT have rece...
In May, ATT and CIOT representatives met with HMRC to discuss ongoing issues with the operation of the UK Property Repor...
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of their acc...
The government has introduced ‘tax conditionality’ in these sectors to try and tackle the hidden economy....
CIOT, LITRG and ATT have responded to HMRC’s recent call for evidence on Income tax self-assessment registration for the...
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detail of the g...
The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing nature of th...