picture-23831.jpg
Mid-Sized Business Update
HMRC’s Mid-Sized Business (MSB) Customer Support Team HMRC’s MSB Customer Support Team can offer support to businesses ...
Offshore corporates owning UK property: HMRC letter campaign
HMRC have reviewed data, including from the Land Registry, and have identified non-resident corporate owners of UK prope...
Improving the data HMRC collect from customers: HMRC consultation
In a consultation published by HMRC on improving the data HMRC collect (see tinyurl.com/46wba7w4), six ar...
Most popular reads
Latest briefings
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 Wales....
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...
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...
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...
Mandatory disclosure rules consultation: CIOT response
At Budget 2021, the government announced that it would implement the OECD’s ‘Model Mandatory Disclosure Rules for Common...
Penalties update
The government announced on 13 January 2022 that the start date of the new penalties regime for VAT registered taxpayers...
Mandatory disclosure rules: HMRC research
The government announced earlier this year that it would consult on implementing the OECD mandatory disclosure rules to ...