Finance Bill 2018-19: CGT non-UK residents (Clause 6 Schedule 1)
Implementation date As the government recognises, implementing the very significant changes proposed for CGT by April 2...
Implementation date As the government recognises, implementing the very significant changes proposed for CGT by April 2...
The technical work of the ATT is set and guided by the Technical Steering Group (TSG).
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) from 1 April 2015 in respect of transac...
We understand that HMRC has made a mistake with the 2017/18 Self-assessment (SA) tax calculation in respect of Scottish ...
The issue affects those who earn over the £10,000 needed to trigger auto enrolment, but below (or not very much above) t...
The CIOT has responded to HMRC’s consultation on simplifying the tax and administrative treatment of short term business...
Since the last article on the domestic reverse charge for the construction sector was pu
Rather than submitting a written response to the OTS’ Inheritance Tax Review Call for Evidence or respond specifically t...
CTM36330 ‘Condition C: ‘involved with’
In August 2018 HMRC issued the following statement to CIOT, ATT and other professional bodies clarifying in what circums...