Income tax self-assessment registration for the self-employed and landlords: CIOT, LITRG and ATT responses
CIOT, LITRG and ATT have responded to HMRC’s recent call for evidence on Income tax self-assessment registration for the...
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Office of Tax Simplification: call for evidence on residential property income: input invited
The Office of Tax Simplification has launched a call for evidence, together with an online survey (tinyurl.c...
Business rates: new reporting obligations for businesses
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detail of the g...
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Freeports national insurance contributions exemption
The National Insurance Contributions Act 2022 introduces a new zero rate of secondary Class 1 national insurance contrib...
HMRC consults on changes to the calculation of stamp duty land tax and multiple dwellings relief
HMRC’s consultation on Stamp Duty Land Tax: Mixed – Property Purchases and Multiple Dwellings Relief considers two areas...
HMRC guidance in relation to VAT group registration delays
Background During the pandemic, HMRC’s service levels were impacted for many teams, with some teams operating with seve...
Modernising tax debt collection from non-paying businesses: HMRC call for evidence: CIOT and LITRG response
The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing nature of th...
Plastic packaging tax
Members of the CIOT’s Climate Change Working Group and Indirect Taxes Committee recently attended a meeting with HMRC to...
Company purchase of own shares: multiple completion contracts
For capital treatment to apply on a purchase of own shares, Corporation Tax Act 2010 s 1042 imposes a condition that the...
Land and building transaction tax: additional dwelling supplement: CIOT's response to call for evidence
In the call for evidence, Revenue Scotland highlighted several specific areas of concern with the additional dwelling su...