Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial
|

In brief: 12 September 2024

© Copyright LexisNexis 2024. All rights reserved.

09 September 2024
Issue: 4952 / Categories: News

Trusts

The August edition of HMRC’s trusts and estates newsletter is available.

tinyurl.com/hmrctenaug24

ADIT results

The CIOT announced that 509 students passed at least one exam at the June 2024 sitting of the advanced diploma in international taxation (ADIT) exams. A total of 116 students passed their third module to complete the diploma. The qualification is now held by 2 116 tax practitioners in 94 countries and territories around the world.

tinyurl.com/ciotaditjun24

Off-payroll working

HMRC has updated its off-payroll working for clients guidance on the simplified test to confirm that the annual turnover of more than £10.2m test must be applied for the last calendar year and that this condition is determined on an annual basis. References to meeting the simplified test for two consecutive years have been removed.

tinyurl.com/hmrcoffpayrollsep

Stamp duty land tax

HMRC has published guidance on applying for refunds of higher rates of...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

READERS' FORUM premium icon
Read All
Tax tip: HMRC enquiries into R&D claims Readers’ forum: Should income from different trades be declared separately? Readers’ forum: Tax treatment of incentive upfront payment Readers’ forum: What is the basis of the legal obligation to disclose errors? Readers’ forum: Was credit note issued correctly for VAT purposes?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
In brief: 19 September 2024 Estimated £1bn ‘cost’ of non-dom status reform challenged Reform of R&D advance assurance scheme is needed HMRC checking remittance basis claims High earners may need to file 2021-22 returns by 29 September
DEADLINE DATES
CASES premium icon
Read All
Were Covid trading problems a ‘reasonable excuse’ for paying VAT late? Third-party application for redaction of information fails Taxpayer did not cease to be resident in the UK Taxpayer’s challenge to penalties fails Do related party rules apply?
MOST POPULAR
This week's opinion: 19 September 2024 Is it time to review the court system for resolving tax disputes? The motive test in Osmond & Allen in the First-tier Tribunal How is the typical tax adviser evolving? Tax tip: HMRC enquiries into R&D claims
Copyright © 2024 LexisNexis
back to top icon