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Budget
The autumn Budget will take place on 27 October.
Stamp duty land tax
HMRC has updated its guidance on stamp duty land tax reliefs for land and property transactions to add a new section on seeding relief for property authorised investment funds or co-ownership authorised contractual schemes.
Financial institution notices
HMRC has published new factsheet CC/FS60 on the information and documents that a financial institution will need to provide to HMRC if it receives a financial institution notice.
Making tax digital for VAT
The VAT (Amendment) Regulations 2021 amend the VAT Regulations (SI 1995/2518) to extend to VAT registered entities with taxable turnover below the VAT registration threshold the requirement to keep digital records and submit VAT returns to HMRC using compatible software.
Insolvency
Insolvency (VAT Notice 700/56) has revised with information about unincorporated associations and clubs and...
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