Insolvency and tax debts: a consultation
Since 2003, when ‘Crown Preference’ was effectively abolished, HMRC has been a non-preferential creditor in respect of a...
Technical
Technical
SDLT 1% surcharge consultation: we would like your views
The government is consulting on a SDLT surcharge on non-UK residents purchasing residential properties in England and No...
Tax and the digitalised economy
In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from April 2020; a ...
Most popular reads
Latest briefings
Trust Review: CIOT response
HMRC’s ‘The Taxation of Trusts: a Review’ issued on 7 November 2018 set out the three principles that the government sai...
The Taxation of Trusts: a review
Last year, HMRC launched a wide-ranging consultation on the taxation of trusts.
Making Tax Digital: HMRC updates notice 700/22 with guidance for exemption
Section 3 of Public Notice 700 /22 sets out the rules and provides examples for those who
How up to date are your continuing professional development (CPD) records?
It is mandatory for all those CIOT or ATT members or ADIT affiliates who:
Pensions dashboards consultation
On 3 December 2018, the Department for Work and Pensions (DWP) published a consultation, ‘
Universal Credit: an update on managed migration
The completion of the full service roll out of Universal Credit (UC) in December 2018 means that most people will no lon...
Stamp taxes on shares consideration rules
On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules....