IN BRIEF

An unsatisfactory change of HMRC practice.

The period allowed in England and Northern Ireland for filing a SDLT return and paying the tax will be reduced from 30 days to 14 days.

The VAT treatment of deposits taken by hotels is changing from 1 March 2019.

Information issued recently by HMRC following a freedom of information request has revealed an interesting new angle on the loan charge.

Five recent highlights from Tax Journal's coverage

How poor a condition must a building be in before it ceases to be suitable for use as a dwelling? 

The top ten things to note.

HMRC introduces legislation to codify the position on voluntary tax returns.

While at one time it may have been socially acceptable to be seen to be diddling the taxman, paying high rates of tax is now seen as a badge of honour with the top taxpayers being feted for their contributions to the exchequer.

The rules contain a welcome disparity for corporate investors, as Sean Maxwell (Tolley) explains.