Timely payment: CIOT, ATT and LITRG responses
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, paym...
Personal tax
Personal tax
Capital gains tax on UK property: 30 day property reporting service: an update
HMRC have issued a Frequently Asked Questions (and answers) document for users of the UK capital gains tax property repo...
Deeds or letters of assignment: tax refund companies
LITRG are increasingly hearing from people who have used a tax refund company in the past, for example to get a payment ...
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Latest briefings
Helping people to avoid pension pitfalls
LITRG’s online postbag contains numerous examples of people making costly mistakes when drawing on their pension savings...
Offshore tax compliance and international tax debt: CIOT and LITRG responses
The CIOT and LITRG have recently responded to two related HMRC discussion documents in which HMRC asked for views on how...
Capital gains tax 30-days reporting service: offsetting an overpayment
HMRC provide an interim process solution for offsetting a capital gains tax overpayment arising under the capital gains ...
Pensions: net payment arrangements v relief at source payroll mistakes: how common are they?
There is huge potential for confusion about the methods for giving tax relief via the payroll on employee pension contri...
Normal minimum pension age to increase from 55 to 57, from April 2028
The normal minimum pension age is the earliest point at which most people can access their pensions without incurring an...
Savings income and PAYE taxpayers
HMRC have explained to LITRG how interest figures are placed in coding notices, P800s and simple assessments....
HMRC’s Guidance Strategy Forum
GOV.UK guidance structure, how updates to guidance are made and reliance on guidance were examined in HMRC’s Guidance St...