HMRC is consulting on updated draft legislation to amend the scope of the VAT relief for the installation of energy-saving materials (ESMs) in residential accommodation. The...
In response to the document Anti-money laundering supervision: Discussion about fees, the Revenue has decided to introduce a reduced small business fee from 1 May 2019...
HMRC has published a consultation document on the options under consideration for a cap on the amount of payable tax credit that companies will be able to claim under the...
The European Commission has found that that the finance company exemption from the UK’s controlled foreign company (CFC) rules partly contravened EU state aid rules....
The deadline for applications for an £8m government initiative to help businesses prepare for the EU exit has been extended to 31 May.The intention is to allow more...
HMRC has begun issuing late filing penalties for 2017-18 self-assessment income tax returns submitted after the filing deadline of 31 January 2019. This is earlier than...
The Treasury has published its report on the scale and nature of tax avoidance through disguised remuneration schemes as required by FA 2019.The report explains the loan charge,...
With effect from 6 April 2019 non-UK residents must pay tax on all UK land disposals – both residential and commercial – see FA 2019, s 13 and s 14. They must file...
HMRC is consulting on changes to capital gains tax lettings reliefs and the final period exemption for only or main residence relief, as announced in the 2018 Budget.The government...
Some 12,000 investigations have been launched by HMRC into employee benefit trusts (EBTs) over the past five years with 2,420 started in 2018-19.Pinsent Masons says the...
HMRC is holding talking points webinars for tax advisers in April:Income from property for individual landlords – FA 2017 changes11 April – 1pm to 2pmMaking Tax Digital...