Postgraduate doctoral loans: consultation on new student loans
LITRG have responded to the Department for Education’s (DfE) consultation document on postgraduate doctoral loans....
Technical
Technical
Construction industry scheme: landlord payments to tenants for tenants works
The Construction Industry Scheme (CIS) requires a contractor to withhold tax from payments to subcontractors for certain...
Updated HMRC guidance on SDLT 3%
At the end of November 2016 HMRC published updated guidance on the higher rates for purchases of additional residential ...
Most popular reads
Latest briefings
Charity Commission: consultation on power to disqualify trustees and senior managers – including HMRC’s fit and proper person test
Under the relevant legislation, the Charity Commission can disqualify individuals if three cumulative tests are met:...
Scope of VAT grouping: HMRC consultation
What is a VAT group? The idea behind a VAT group (or single taxable entity as it is known in EU law) is that two or mor...
A requirement to notify HMRC of offshore structures: HMRC consultation
HMRC’s consultation document ‘Tackling offshore tax evasion: A requirement to notify HMRC of o
OTS Stamp Duty review
The OTS has published the terms of reference for its simplification review of how to reform St
OTS simplification review of the VAT system
In December the OTS published its terms of reference for a ‘VAT General Simplification Review
FB 2017: Enablers of Defeated Tax Avoidance and Penalties for Users of Defeated Avoidance (clauses 91 and 92)
HMRC’s consultation document ‘Strengthening tax avoidance sanctions and deterrents’ was published in August 2016 and set...
FB 2017: Reforms to the taxation of non-UK domiciliaries (clauses 40 and 41)
On 5 December the Government published a response to the further consultation on the reforms t