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...
Personal tax
Personal tax
Requirement to Correct: CIOT/ATT Webinar
Our webinar covering the Requirement to Correct Certain Offshore Tax Non-Compliance in Schedule 18 Finance (No 2) Act 20...
The complex world of cryptoassets
It is now almost ten years since the public launch of Bitcoin.
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Latest briefings
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...
Tax relief for those self-funding work-related training
The ATT and CIOT have responded to the HMRC consultation on the taxation of self-funded, work-related training costs....
Making Tax Digital
In summary, the legislation for penalties for failing to make returns introduces a new points-based penalty system, whic...
Marriage Allowance
Claims for marriage allowance – rate bands LITRG continue to receive regular queries regarding the allowance....
Universal Credit for self-employed: Work and Pensions Committee report
LITRG have been raising some serious concerns with both Parliament and government about the treatment of self-employed c...
Shorter payment window for Capital Gains Tax on residential properties
The ATT and CIOT have responded to HMRC’s consultation ‘Capital Gains Tax: Payment window for residential property gains...
Tax avoidance involving profit fragmentation
HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.