The implementation of the latest extension to the trust registration service is delayed by IT issues. ‘Tax day’ delivered less than anticipated but it did include draft technical guidance on measures to strengthen sanctions against promoters or enablers of tax avoidance schemes, and the increase in corporation tax could reduce the attractiveness of family investment companies. HMRC is not able to charge retrospective penalties, the First-tier Tribunal finds in D&G Ditton. Land does not need to be necessary for the reasonable enjoyment of a property to qualify as a garden for SDLT purposes, finds the Upper Tribunal in Hyman.
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The implementation of the latest extension to the trust registration service is delayed by IT issues. ‘Tax day’ delivered less than anticipated but it did include draft technical guidance on measures to strengthen sanctions against promoters or enablers of tax avoidance schemes, and the increase in corporation tax could reduce the attractiveness of family investment companies. HMRC is not able to charge retrospective penalties, the First-tier Tribunal finds in D&G Ditton. Land does not need to be necessary for the reasonable enjoyment of a property to qualify as a garden for SDLT purposes, finds the Upper Tribunal in Hyman.
If you are not a subscriber, subscribe now to read this content.
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