Shariah compliant refinancing and capital gains tax
In 2018, the CIOT made a proactive submission to HMRC about the capital gains tax (CGT) trap on refinancing property usi...
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Technical
VAT and Income Tax Self Assessment penalty reform stakeholder event
Discussions at the stakeholder event focused on what went well, what could have been done differently and what could be ...
Opening hours for a simplified alcohol duty regime
Since 2020, new alcohol duty legislation has come into effect (1 August 2023), including the primary legislation (see...
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National minimum wage and salary sacrifice arrangements
Provided they are implemented and operated correctly, salary sacrifice arrangements can be used to gain an advantage in ...
Introducing the new UK carbon border adjustment mechanism
HM Treasury and HMRC launched their joint ‘Consultation on the introduction of a UK carbon border adjustment mechanism’ ...
HMT consultation on improving the effectiveness of the money laundering regulations
The consultation on changes to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer...
Welsh land transaction tax
The recent Welsh government’s land transaction tax (LTT) consultation looks at extending the time limit indefinitely for...
Finance (No.2) Bill 2023-24: LITRG briefing high income child benefit charge changes
Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:
HMRC consultation on raising standards in the tax advice market
On Budget day, HMRC published a consultation document relating to their intention to raise standards in the tax advice m...
Do you have clients in the hospitality industry?
The Act (see tinyurl.com/yn65e7wy) ensures that: