In brief

Festive returns

HMRC received 2 044 tax returns on Christmas day an increase of 13% on the year before. A further 5 402 people submitted their forms on Boxing day. Some 24 546 people filed their returns on new year’s eve and a further 11 467 on new year’s day.

RPI

The retail prices index for October 2016 was 259.5 and for November 259.8.

SDLT consultation

The Treasury has published a consultation setting out the details of the higher rates of stamp duty land tax announced in the autumn statement last November. It invites views in key areas of its design. Responses should be emailed here by 1 February 2016. The final design will be unveiled in the 2016 budget.

Tax treaty

A first-time double taxation agreement with Croatia entered into force on 19 November...