Issue : Vol 191, Issue 4893

Lack of joined-up thinking at HMRC

It was a mistake

It’s a rollover

Keep track!

Agent’s fees

Potentially exempt transfer

Voluntary disclosure

Corporate client

Output tax conundrum

Is there a CGT problem on sale of marital property? My clients (and friends) are Mr and Mrs B. They are in their 70s. Their only residence is worth £1.5m and has a large gain if sold. Powers of...

Standard for agents HMRC has updated its standard for agents to clarify the legal position on assignments of income tax repayments received after 15 March 2023. tinyurl.com/hmrcagstand ERS HMRC has...

HMRC has published draft guidance on multinational top-up tax and domestic top-up tax following their introduction in the Finance Bill.Multinational top-up tax is a new tax on multinational enterprise...

HMRC has launched a revised code of practice (COP) 9 as part of a wider push to re-establish it as the department’s primary civil investigation tool in tackling tax fraud. It has been developed...

In 2021-22, HMRC’s specialist ‘wealthy north’ team collected £138m in compliance revenue, compared to £82m collected by each of the ‘wealthy central and...

The Treasury Committee has written to HMRC on its recent decision to close the main self-assessment helpline over the summer.In its letter, the committee asks:for monthly usage statistics for the SA...