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HMRC is consulting on how its information and data gathering powers could be updated, alongside standardising data provision from third parties, designing more flexible...
Views are sought in a new consultation on proposals for a new criminal offence to apply to promoters who continue to offer tax avoidance schemes specified in a stop notice...
The Department for Business, Energy and Industrial Strategy (BEIS) continues to make slow progress on its counter fraud activities related to the bounce back loan scheme, and its...
Trust discrepancy
The guidance on reporting a trust discrepancy has been updated to reflect the money laundering regulations SI 2022/860 – which came into force on 1 April...
Preston will be retained as a long-term location in the north west for HMRC, the department has announced.Its existing transitional site in Preston, at St Mark’s House and St...
The Scottish Government is consulting on plans to allow councils to charge at least double the full rate on council tax for second homes and long-term empty homes.It is also...
Revenue Scotland has launched an enhanced support service for individuals who may need extra assistance when interacting with the department. This service provides for additional...
The second-hand motor vehicle payment scheme is being introduced on 1 May 2023 and will allow VAT-registered businesses to claim a VAT-related payment if they buy a second-hand...
The annual Administrative Burdens Advisory Board (ABAB) ‘Tell ABAB’ survey is now available for small businesses to complete. The survey provides crucial insight on the...
HMRC will increase the interest rate used to value the retained rights from discounted gift schemes to 6.75% from 4.5% with effect from 1 May 2023.This change applies to valuations...
The EU parliament has endorsed the first EU rules - Markets in Crypto-assets (MiCA) - to trace crypto-asset transfers, prevent money laundering, as well as common rules on...
VAT
The FA 2009 (VAT-related Payments) (Interest) (Appointed Day) Order SI 2023/385 appoints 1 May 2023 as the date on which late payment interest on sums due to HMRC and repayment...
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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