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NEWS
Recent developments in tax.
Guidance on giving tribunal evidence from abroad
The Foreign, Commonwealth & Development Office (FCDO) has updated its guidance on giving evidence by video link from abroad in a UK court or tribunal case. The FCDO has included further detail, added links to tribunal webpages and updated the list of...
Contacting HMRC
HMRC have issued basic contact information, directing agents to its online services for various self-assessment or PAYE tasks and also the Agent Dedicated Line, asking agents not to use the helpline ‘to check progress or ask about tax and employment...
Agent Update 122
HMRCs Agent Update for August 2024 includes the following highlights:HMRC have recently released an updated version of its customer brief outlining the basis on which it is prepared to settle open Franked Investment Income Group Litigation...
HMRC manual changes: 26 August 2024
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Employer Bulletin: August 2024
The August 2024 edition of HMRCs Employer Bulletin includes the following highlights:default cash basis for unincorporated businesses: a reminder that the cash basis becomes the default method of accounting for 2024/25 (self-assessment tax...
VAT OSS scheme guidance
HMRC have published new guidance setting out the process of cancelling or making changes to a VAT One-stop Shop (OSS) registration. The VAT OSS scheme deals with VAT due on distance sales of goods from Northern Ireland to consumers in the EU. It...
Italy doubles foreign income tax charge
The Italian government has announced that the substitute tax on foreign income and gains of individuals who transfer their tax residence to Italy is to be doubled to 200,000. Similar to the position in the UK, individuals who are...
HMRC helplines: dealing with multiple cases in a single call
The ATT reports on a common question raised by its members: how many clients they can reasonably ask HMRC call handlers to deal with in a single call. HMRC had previously said (in a response on an Agent Forum thread) that call handlers can spend no...
Potential delay to new employer reporting requirements
The ATT suggests that the new requirement for employers to report detailed employee working hours data to HMRC may now not begin until April 2026 at the earliest, rather than from April 2025 as originally intended. The ATT says that, because of the...
Updated guidance on debt collection agencies
HMRC have updated their guidance, What will happen if you do not pay your tax bill, to add a section on how to complain about a debt collection agency which HMRC have engaged to recover a payment. Complaints can be made either through...
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EDITOR'S PICK
The new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
NEWS
Read all
CGT liabilities rise 89% to record £24.2bn
Pubs and hotels business rates: methodology call for evidence
Technical Note 2 for IHT on pensions
CIOT outlines support for extension of VAT online marketplace rules
VAT relief could remove barriers to social housing
CASES
Read all
Knights Developments Ltd v HMRC
A Pontin and others v HMRC
AXA Insurance UK plc and another v HMRC and another
HMRC v G Quillan
Perenco UK Ltd v HMRC
IN BRIEF
Read all
Sanctionable conduct
The end of offshore execution on secondary transactions
Tax adviser registration: deferral for investment managers
When is a trustee not a trustee?
Funding the business
MOST READ
Read all
Property 118 Ltd and another v HMRC
The end of offshore execution on secondary transactions
Perenco UK Ltd v HMRC
Consultation tracker
Permanent Establishment exemption: preparing for mandatory application