Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, emplo...
Personal tax
Personal tax
Trust Registration Service Update
Following the opening of the Trust Registration Service to accept registrations of non-taxable trusts on 1 September 202...
Timely payment: CIOT, ATT and LITRG responses
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, paym...
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Capital gains tax on UK property: 30 day property reporting service: an update
HMRC have issued a Frequently Asked Questions (and answers) document for users of the UK capital gains tax property repo...
Deeds or letters of assignment: tax refund companies
LITRG are increasingly hearing from people who have used a tax refund company in the past, for example to get a payment ...
Helping people to avoid pension pitfalls
LITRG’s online postbag contains numerous examples of people making costly mistakes when drawing on their pension savings...
Offshore tax compliance and international tax debt: CIOT and LITRG responses
The CIOT and LITRG have recently responded to two related HMRC discussion documents in which HMRC asked for views on how...
Capital gains tax 30-days reporting service: offsetting an overpayment
HMRC provide an interim process solution for offsetting a capital gains tax overpayment arising under the capital gains ...
Pensions: net payment arrangements v relief at source payroll mistakes: how common are they?
There is huge potential for confusion about the methods for giving tax relief via the payroll on employee pension contri...
Normal minimum pension age to increase from 55 to 57, from April 2028
The normal minimum pension age is the earliest point at which most people can access their pensions without incurring an...