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As reported last week, the Labour Party’s tax proposals include the appointment of an ‘independent expert panel’ to advise the party on tax policy. A recent summary of Labour’s commitments to ‘crack down on tax dodgers’ clarifies the remit of the...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  

In a recent case, the FTT correctly held that a fenced-off ventilation shaft did not affect the property owner’s ability to use the land as a whole as the grounds of the dwelling.

How the proposed UK CBAM differs from the EU’s mechanism.

HMRC is consulting on draft regulations setting out proposed tax rules for the new reserved investor fund (RIF) and amending the tax rules for Co-ownership Authorised Contractual Schemes (CoACS). These are the regulations envisaged by clause 20 of...

The Welsh Government is consulting until 19 May 2024 on proposals to abolish land transaction tax multiple dwellings relief (MDR) in Wales, following the equivalent change in England with the removal of SDLT MDR from 1 June 2024.The change would have...

One minute with Daniel Hawthorne, partner at Dechert.

LLPs would be well advised to consider the status of their members in light of recent developments on TAAR, as Jitendra Patel (BDO) explains.

The FT reports that the current UK Culture Secretary (Lucy Frazer) is lobbying the Treasury to change the gift aid rules to encourage charitable giving in the UK. According to the report, proposals could include streamlining the gift aid process, so...