There will be a phased approach for businesses moving export declarations to the customs declaration service (CDS), HMRC has announced.During the first phase, HMRC and its software...
Non-resident landlordsHMRC is sending one-to-many letters to non-resident companies that own non-residential property in the UK. The communication targets companies that appear to...
HMRC has paid out over £509,000 to individuals providing evidence about tax fraud in 2022-23, up from £495,000 in 2021-22 and up 75% from the £290,000 paid five...
HMRC’s Agent Update 111 includes the first update from the national minimum wage (NMW) promote team. This quarterly update, specifically aimed at agents, is to advise and...
The trial period for the paper version of the capital gains tax on UK property return needed for 60-day reporting has been extended until the end of September 2023 to allow more...
An online form for submitting requests for details about overlap relief will be available from HMRC from 11 September. The aim is to provide a straightforward way to submit...
The number of registered company insolvencies in July 2023 was 1,727, 6% lower than in the same month in the previous year (1,831 in July 2022), according to recent figures. This...
R&D
HMRC has published directions under SI 2003/282, regulations 3 and 10 in relation to claims for research and development (R&D). They apply to a claim notification under CTA...
HMRC is holding talking points webinars for tax advisers:Agent services account: access groups: 22 September – 9.45 to 10.45Basis reform: 27 September – 11.45am to...
Three in five businesses (61%) are involved in a tax dispute with HMRC which has lasted more than one year.The figures, which come from a BDO survey of more than 500 mid-sized...
Tax deductions made on payments by landlords to tenants for construction works on properties should be outside the scope of VAT, says the Chartered Institute of Taxation in its...
The president of the Upper Tribunal (Tax and Chancery Chamber) has issued updated practice guidance on the conduct of proceedings in the Upper Tribunal, replacing the previous...