TAX POLICY ADMINISTRATION

Were LLPs trading?

In HMRC v D Higgins [2018] UKUT 280 (26 September 2018), the UT found that main residence relief in relation to an apartment purchased off plan only applies to the period of occupation (TCGA 1992 s 223). Mr Higgins had purchased an apartment off plan...

Third party notices and auditors

Agreement following ADR

Will Morris (PwC and BIAC) considers four factors that will influence international tax policy over the next decade and beyond.

The EU Parliament’s economic and monetary affairs (ECON) committee has published its draft report on the Commission’s proposal for a digital services tax (DST), recommending an increase in the rate of the proposed tax to 5%.

Shadow chancellor John McDonnell has announced at the Labour Party conference his intention to enlist the support of institutional investors in launching a ‘shareholder campaign’ to demand that companies sign up to the ‘Fair Tax Mark’.

HMRC has added new Welsh taxpayer technical guidance to its collection of internal guidance manuals.

HMRC has published the following: