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Making Tax Digital survey
Following various surveys on Making Tax Digital (MTD) for both Income Tax Self Assessment (ITSA) and VAT, the CIOT and A...
Finance (No.2) Bill 2023 clause 36: capital gains tax
Two of the changes announced in the Autumn Statement in 2022 concerned share for share exchanges involving non-UK compan...
Land and buildings transaction tax and the additional dwelling supplement
In February 2022, the Scottish government launched a public consultation on wide-ranging reforms to the additional dwell...
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Accounting periods straddling 1 April 2023
Ordinarily, when a company’s accounting period straddles a change of corporation tax rates on 1 April, Corporation Tax A...
HMRC’s annual stakeholder conference
Over 200 stakeholders joined many senior HMRC personnel at their annual stakeholder conference held at the QE2 Centre in...
Making Tax Digital for Income Tax Self-Assessment: key points to note
HMRC gave sole traders and landlords an early Christmas present in December 2022.
Scottish aggregates levy
© Getty images/iStockphoto Since 2002, a UK-wide aggregates levy has been charged for the commercial exploitation of ag...
Implied trusts and beneficial ownership: who is the real owner?
© Getty images/iStockphoto ‘Taxation of income is based on beneficial ownership, not legal ownership....
UK Property Reporting Service: update
In October, ATT, CIOT and LITRG met with HMRC as part of our ongoing engagement on the UK Property Reporting Service....
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 as such, t...