Making tax digital
The ATT has published a new set of technical frequently asked questions (FAQs) for making tax digital (MTD). They are aimed primarily at agents but are also relevant to taxpayers with more complex affairs.
Pension schemes
HMRC’s Pension schemes newsletter 170 has articles on pension scheme returns migrating a pension scheme UK resident pension scheme administrators lifetime allowance relief at source and qualifying recognised overseas pension schemes.
DOTAS
HMRC has updated its guidance on the disclosure of tax avoidance schemes (DOTAS) to incorporate outcomes from recent tribunal decisions and clarify obligations for promoters and suppliers.
Expanded CRS
The Organisation for Economic Co-operation and Development has expanded the scope of the common reporting standard (CRS) to include specific electronic money products and central bank digital currencies and indirect investments in cryptoassets.
Carried interest
The Treasury has published a response to the call for evidence on the tax...
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