Charge to SDLT on life and reversionary interests.
We have a number of UK resident clients of Italian origin who have various property interests in Italy. It is not uncommon for Italian parents,...
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 Mary’s House,...
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 considering whether the...
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 support for taxpayers...