In brief: 15 December 2022

12 December 2022

Issue: 4869 / Categories: News

A consultation seeks views on draft regulations – Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023 – for the disclosure of tax avoidance schemes for VAT and other indirect taxes regime. Responses should be made by 15 January 2023.

tinyurl.com/hmrcdavoitcondoc

HMRC has updated its capital gains tax on UK property or land guidance. Information about when to file a return using the capital gains tax on UK property account has been added as well as on authorising an agent to file returns using the property account on behalf of the taxpayer.

tinyurl.com/hmrccgtproperty

HMRC has confirmed that form IHT205 will not be available through the online service after 31 December 2022. The form must still be filed for excepted estates when the person died on or before 31 December 2021. Agents who have used the online services will need to complete the probate application by 31 March 2023.

tinyurl.com/hmrciht205dec

The Finance Act 2021 (VAT) (Penalties)...

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