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Voluntary disclosure
HMRC has updated its guidance on how to make a voluntary disclosure. The department has added a new section in paragraph 3.8 detailing a taxpayer’s rights when a penalty is due as part of a voluntary disclosure.
Employer Bulletin 85
The latest edition of HMRC’s employer bulletin contains articles on the coronavirus job retention scheme the forthcoming deadline to report the disguised remuneration loan charge the latest on off-payroll working rules VAT updates and the redesign of the PAYE expenses and benefits service.
Housebuilders’ relief
The Chartered Institute of Taxation has written to HMRC about stamp duty land tax relief when an individual acquires a new house from a housebuilder limited liability partnership in part exchange. The institute would like clarification as to when partial relief is available in light of the Court of Appeal decision in Pollen Estate Trustee Co...
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