Postponed VAT accounting and the non-business use issue
Prior to the UK’s exit from the EU, UK businesses importing goods from the EU would have self-accounted for the tax due ...
Technical
Technical
Low-income trusts and estates
HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession that remov...
Land Remediation Relief
Land Remediation Relief (LRR) is available for the remediation of derelict land provided certain conditions are satisfie...
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Making Tax Digital for Income Tax Self-Assessment: draft notices
On 1 July, HMRC published draft notices to be made under the Income Tax (Digital Requirements) Regulations 2021 for a sh...
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...
Crypto assets working group
In the light of the growing popularity of crypto assets, the CIOT, including the Low Incomes Tax Reform Group (LITRG), a...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that have taken place recently, and which ...
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...
Helping savers understand their pension choices
LITRG’s response makes a brief but important point: that all pension schemes must provide members with information on th...
Personal tax account: challenging customer journeys
As part of LITRG’s involvement with HMRC’s Individuals Stakeholder Forum, we were invited to put forward our thoughts on...