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GAAR guidanceThe guidance on the general anti-abuse rule (GAAR) has been revised. The main change is to the procedural guidance in part E, section 3.7A) adding information on a...
HMRC is replacing its registration service for trusts and estates, currently an iForm, on 23 September. The iForm service will not be accessible from that date, so it will not be...
Further to correspondence between the Charity Tax Group and HMRC in July 2020, HMRC has confirmed that digital advertising supplied to charities will qualify for zero rating....
In advance of its 2021-22 Budget, the Scottish government is seeking views on the role of Scotland’s devolved taxes and fiscal framework in supporting the Covid-19 economic...
The temporary increase in the annual investment allowance (AIA) should be extended beyond its scheduled end date of 31 December 2020 to help recovering businesses, says the...
The amount of rental income declared by UK taxpayers to HMRC on overseas property increased by 17% to £912m last year, up from £781m the year before, according to...
The number of tax evasion whistleblowing reports made online to HMRC has increased by 10% in a year from 66,000 in 2018-19 to 73,000 in 2019-20, according to figures obtained in...
Deferred taxThe Finance Act 2008, Section 135 (Coronavirus) Order SI 2020/934 confirms that no interest or surcharges will be charged on income tax or VAT payments deferred because...
HMRC is seeking views on the development of an application programming interface (API) to support the service which allows companies to determine whether they need to restrict...
HMRC has highlighted the importance of data quality in coronavirus job retention scheme claims in a message to the Association of Taxation Technicians. The message is reproduced in...
HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 September 2020.For one month from the date of change, employers may use either the...
HMRC has ten live corporate criminal offence (CCO) investigations at 31 July 2020. Since December 2019, it has opened one new investigation. No charging decisions have yet been...
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