Draft FB 2023: capital gains tax and separating married couples
When assets are transferred between married couples (or those in a civil partnership) who are living together as such, t...
Personal tax
Personal tax
Draft FB 2023: low earners anomaly and pensions relief relating to net pay arrangements
The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the personal allow...
Repayment agents and raising standards in tax advice
The consultation was presented as part of the government’s agenda to raise standards in the tax advice market....
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Treasury Committee: call for evidence – the cryptoasset industry
LITRG’s submission to the Treasury Committee’s call for evidence into the cryptoasset industry draws on HMRC’s recently ...
The UK’s approach to sovereign immunity from direct taxes
Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to ...
Scottish taxes
The Scottish Taxes Committee has been considering a number of consultations of late.
Decentralised finance (cryptoassets): HMRC call for evidence
The joint CIOT-ATT working group has recently been giving some thought to the call for evidence ‘The taxation of Decentr...
Low-income trusts and estates
HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession that remov...
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 have rece...
Financial education: All-Party Parliamentary Group inquiry
Paying tax and national insurance contributions is part of life and it is essential that people understand both why we p...