HMRC has published new guidance on mini umbrella company fraud.It explains that, while there is no standard mini umbrella company fraud model, they usually involve the creation of...
Inheritance taxation can be an important instrument to address inequality, particularly in the current context of persistently high wealth inequality and new pressures on public...
HMRC has launched a call for evidence seeking views on the VAT rules relating to land and property and how they could be simplified.The document summarises some of the complexities...
Making tax digitalHMRC has updated Notice 700/22 Making Tax Digital for VAT with new examples of when digital links are required, the end of the soft-landing period for digital...
HMRC’s VAT mainframe is to be decommissioned in 2022. To do this it will move all the remaining taxpayer accounts from the mainframe to a new IT system. It intends to start...
Support payments relating to self-isolation due to coronavirus are taxable and taxpayers must include them in their tax return.In new guidance, HMRC explains that employees should...
The Treasury has published a consultation on the residential property developer tax which the government announced in February. The new tax would be temporary and apply to the...
HMRC has confirmed that its backlog of dealing with applications for a VAT registration number has been largely resolved. A change to the law meant that many overseas businesses...
Many British and German companies underestimated the negative consequences of Brexit, according to a survey conducted by KPMG Germany with the British Chamber of Commerce in...
The professional bodies are reporting that notices to file income tax returns are being incorrectly issued to non-resident corporate landlords.HMRC says it is aware that 2020-21...
CharitiesHMRC has updated its guidance to reflect its changed position on the treatment of donations through waived refunds and loan repayments.Tax co-operationThe Organisation for...
HMRC has admitted a security breach that has resulted in nearly 18,500 late filing penalty notices for 2019-20 being sent to the wrong address.It became aware of the problem after...