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Talking points

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‘There are significant difficulties with the complex interaction of the annual tax on enveloped dwellings (ATED) and the tax on the disposal of residential properties by non-residents.’

Rosalind Rowe (PwC) commenting on HMRC’s consultation, which closed on 20 June, on the implementation of a CGT charge on non-residents.


‘This is one international competition in which the UK can prevail. I wish I could be so confident about the other.’

Exchequer secretary David Gauke compares tax competitiveness with the FIFA World Cup at Tax Journal’s ‘BEPS and the UK’ discussion, immediately before the England v Uruguay game.


‘Employers have fulfilled their part of the bargain – they made a significant effort to switch to a new system of reporting PAYE in real time; now it is HMRC’s turn. Generally, the system is working well in respect of employer reporting, but much work still needs to be done in developing the system for processing that information.’

Patrick Stevens, tax policy director of the CIOT, calls on HMRC to accelerate the development of its real time information system, designed to allow the weekly or monthly reporting of wage payments through PAYE, in order to deal with the data being reported during the tax year.

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