NEWS

The Law Society has published a joint briefing with the Bar Council on the United Kingdom Internal Market Bill, highlighting significant concerns and urging the removal of clauses 41 to 45, for several reasons:The clauses would enable...

HMRC has updated the off-payroll IR35 aspects of its Employment Status Manual ahead of the changes to the regime taking effect on 6 April 2021. These updates include:HMRC confirming its commitment not to use information acquired as a result of the...

HMRC has published the results of research it commissioned into employment intermediaries knowledge of the employment intermediaries reporting requirement. The resulting report Understanding employment intermediaries responses to the new...

HMRC has updated its guidance on the statutory sick pay rebate scheme so that employers can claim from the first qualifying day the employee is off work, where the employee has been notified by the NHS to self-isolate before surgery. This applies for...

The CIOT has responded to the Treasurys Fundamental review of business rates, suggesting that greater consistency and transparency around the criteria for business rates reliefs and the processes for claiming them would help to ensure reliefs...

HMRC has updated its briefing paper on settling disguised remuneration scheme use and paying the loan charge, to cover payment support options and to add further explanation about return filing arrangements. The section on settling with HMRC has been...

HMRC is issuing reminders to businesses which deferred VAT payments under the coronavirus support measures that the VAT will need to be paid by 31 March 2021. For some business owners, this will mean making two VAT payments in the first quarter of...

The Treasury has announced an end to the VAT retail export scheme and VAT-free sales of goods in airports with effect from the end of the Brexit implementation period.The VAT retail export scheme which broadly allows overseas visitors in...

The CIOT has raised concerns around the introduction of a 2% SDLT surcharge for non-UK resident purchasers of residential property in England and Northern Ireland, as proposed in the draft legislation for Finance Bill 2021. Of particular concern is...

Revenue Scotland has confirmed that it has fixed the Scottish Electronic Tax System, removing the need for a manual workaround when claiming first-time buyer relief from LBTT. In July 2020, the Scottish governments temporary increase in the...