Employment status
Office of Tax Simplification published its report on employment status. It recommends improvements including better guidance and help on what action a business should take.
Non-residents
Guidance on capital gains tax for non-residents who dispose of UK residential property has been published. The new regime comes into force on 6 April.
Employment status
Office of Tax Simplification published its report on employment status. It recommends improvements including better guidance and help on what action a business should take.
Non-residents
Guidance on capital gains tax for non-residents who dispose of UK residential property has been published. The new regime comes into force on 6 April.
ATED
HMRC have updated the guidance on annual tax on enveloped dwellings to include the increased charges and filing obligations that apply from 1 April.
Stock exchange
Euronext London has been designated as a recognised stock exchange.
Estate tax
A new measure will remove the requirement for beneficiaries under a qualifying life insurance policy to provide a statement containing prescribed information. It will apply if the policy has
no further premiums payable and beneficial ownership is transferred in certain circumstances.
Fuel duty
Revenue and Customs Brief 3 (2015) gives information about a new scheme for retailers and consumers of unleaded petrol and diesel for use as road fuel within certain
areas.
Starting rate
HMRC have published a briefing to explain who the new 0% starting tax rate will affect and how it will work.