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Land & property

HMRC have formed a stamp taxes' outreach team
Forms SDLT 1 can be amended by HMRC helpline staff whether or not the SDLT 5 certificate has been issued.
ROGER LAWES reconnoitres the new layout of self assessment tax returns
Large number of duplicated transactions now in the SDLT Core System
RICHARD CURTIS reviews the tenth and eleventh sittings of the Public Finance Committee.
Up-to-date SDLT

No more SDLT CD

HMRC will not be producing their stamp duty land tax CD-ROM once current stocks have been exhausted. They explain that they are stopping it as demand for the CD-ROM has significantly reduced with the introduction of SDLT online. HMRC add that online filing has various advantages over the CD, including fast electronic delivery of SDLT 5 certificates and built-in validation, and they hope that CD-ROM users will move over to online filing.
www.hmrc.gov.uk

There's no business like VAT business says MIKE THEXTON MA, FCA, CTA as he considers the plotlines relating to VAT, charities and land.

Disclosed schemes

When asked about the number of direct tax schemes notified under the disclosure of tax schemes regime, John Healey said that for the period to 31 March 2007 over 1,450 direct tax schemes (income tax, corporation tax, capital gains tax and stamp duty land tax) and over 800 VAT schemes had been disclosed.
Hansard, 13 June 2007, vol 461, no 104, col 1124W

 

RICHARD CURTIS reviews the opening sessions of the Public Bill Committee's review of the Finance Bill 2007.
MIKE TRUMAN wonders what it is about Tuesdays that has switched press coverage on tax to overload in recent weeks.

Buy to let

The Times has reported ('Thousands of buy-to-let families face tax shock', 29 May 2007) that 'The taxman is preparing to clamp down on tens of thousands of buy-to-let property owners who may not have paid enough tax … HMRC have identified 80,000 landlords who may have claimed too much tax relief or have failed to declare the amount of rent they receive from the property, or a capital gain made on the sale of the property'. In this respect, HMRC have advised Taxation:

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