This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
The respective Heads of the judiciary and Senior President of Tribunals have issued updated guidance for ‘all judicial office holders’ under their responsibility, on the use of artificial intelligence, covering key risks and issues associated with...
In the latest issue (130) of HMRC’s Agent Update, HMRC announced a U-turn on their approach to historic reporting company nominations required for corporate interest restriction (CIR) returns. HMRC have now published details of their approach in...
Key policy developments in the US and an AG opinion on VAT on transfer pricing are among the topics examined this month by Tim Sarson (KPMG)....
At Autumn Budget 2024, the Government announced that it would launch a consultation in early 2025 on the tax treatment of pre-development costs. However, following the recent Court of Appeal judgment in Orsted West of Duddon Sands (UK) Ltd and others...
Alarm has arisen over suggestions that a change introduced in the Finance Act will bring into charge to tax remittances of income or gains when money has been remitted by a person who is not resident, but for some reason is taken out of the UK and...
MPs and business owners fundamentally disagree on which taxes should be reformed to boost growth, according to Price Bailey. Their research, which was conducted by YouGov, suggests that business leaders are less concerned about day-to-day trading...
Katie Oliver and Gary Barnett (Simmons & Simmons) review the latest decisions on VAT recovery and an AG opinion on the application of market value provisions in the VAT Directive....
SDLT multiple dwellings relief: H Gabra and another v HMRC [2025] UKFTT 399 (TC) (4 April) is one of two cases reported this week on multiple dwellings relief (MDR) – between them they form a good case study on the scope of the relief. In...
