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Holdover relief
HMRC has updated its guidance on capital gains tax holdover relief to include new information as a result of measures put in place to stop the spread of coronavirus. Until further notice taxpayers can complete the holdover relief claim form using digital signatures rather than it being physically signed by both transferor and transferee.
Uncertain tax treatment
The implementation of the new requirement for large businesses to notify HMRC of uncertain tax treatments will be delayed until April 2022. According to the government this will give affected businesses more time to prepare for the change.
Soft drinks industry levy
The government has reviewed the exemption from the soft drinks industry levy for sugary milk and milk-substitute drinks and found that the Public Health England’s latest reformulation report shows good progress has been made in sugar reduction of these drinks. As a...
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