NEWS

The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order, SI 2021/1421 increases the blind person’s allowance and married couple’s allowance for the tax year 2022–23, as follows: blind person’s allowance: £2,600...

The Scottish government has launched a consultation seeking views on the operation of the land and buildings transaction tax (LBTT) additional dwelling supplement (ADS).The consultation documentation notes concerns raised around timelines, the...

HMRC has updated its coronavirus job retention scheme guidance to cover how employers should deal with underpayments to employees that come to light when filing tax returns, and offsetting overclaimed amounts against underclaims in the same claim...

The latest edition of HMRC’s Employer Bulletin covers the following:PAYEincreased rates of NICs for health and social care from April 2022 and, from April 2023, the introduction of the Health and Social Care Levy;reminder to sign up for reporting...

Tax Journal thanks its authors for December 2021. Click on the links below to view author profiles and for links to articles.

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors. Direct taxesManual Page Comments Corporate Intangibles Research And Development...

HMRC has published a briefing to explain how it uses a range of powers to tackle tax fraud. The paper ‘HMRC’s approach to tax fraud’ notes that tax fraud covers a wide range of illegal activity, including:deliberately submitting false tax...

HMRC has published pension schemes newsletter 135 highlighting a number of issues for administrators of relief at source schemes, the latest news on migration to the Managing Pension Schemes Service, and an annual allowance charge reminder:Relief at...

The High Court has held that it was unlawful for a private hire vehicle operator to act as an agent between a driver and passenger, meaning that the operators themselves, rather than individual drivers, contract with passengers.The Supreme Court...

HMRC has published new factsheets on penalties charged where individuals who are subject to a stop notice fail to comply with that notice.A stop notice is a notice given by an authorised HMRC officer to any person who they suspect of promoting...