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 ...
Technical
Technical
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 pers...
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...
Treasury Committee: inquiry into tax reliefs
On 22 July, the House of Commons Treasury Committee launched an inquiry into tax reliefs (tinyurl.com/4pzpmv2 ...
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 lia...
Joining up business rates data and HMRC tax data
HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) wit...
Increasing the use of mediation in the civil justice system
The consultation is aimed at all those with an interest in the resolution of civil disputes in England and Wal...
Scottish government block grant adjustments
The Fiscal Framework agreement between the UK and Scottish governments determines how the Scottish government ...
Scottish taxes
The Scottish Taxes Committee has been considering a number of consultations of late.