Issue : Vol 190, Issue 4847

Bringing regulation to the tax marketplace

Buried treasure?

Right referral

Moving the goalposts

Focus on risk

What is a responsible tax system?

Stamp duty land tax

VAT registration

Capital gains

Income tax

Company transfer Transfer of non-UK subsidiaries to Gibraltar parent company. My query relates to a group whose ultimate parent is a Gibraltar-based company (GCo). GCo owns a wholly owned UK...

The Association of Taxation Technicians (ATT) is urging the government to rethink the penalties for not complying with making tax digital (MTD) for VAT. Under MTD, VAT-registered businesses must keep...

HMRC’s monthly tax receipts bulletin, published on 23 June, showed that inheritance tax receipts for April 2022 to May 2022 were £1.1bn, which is £0.1bn higher than the same period in 2021. As a...

HMRC has reached an agreement with Jersey about the interpretation of ‘company residence tie-breaker’ (1952 Jersey-UK double tax agreement (DTA)). Further, after a review of other agreements,...

HMRC has revised its Trust Registration Service Manual to add detail on reporting a disposal of property by non-UK trusts and capital gains tax on UK property account. UK and non-UK trusts are...