Tax | More flexibility planned for Scottish 6% property surcharge

Scotland is reviewing the tax on second property purchases to give buyers longer to reclaim additional dwelling supplement if they own two houses temporarily

9 Feb 2023

Tax

Property Tax

Consultations

Tax | Government consults on creation of single R&D tax relief scheme

The Treasury has launched a consultation to simplify research and development (R&D) tax reliefs by merging the current SME and large business schemes

13 Jan 2023

Tax

Consultations

Tax | Revised R&D tax relief guidance out for review

HMRC is calling for key stakeholders to comment on draft guidance issued ahead of the implementation of reforms to the research and development (R&D) tax reliefs on 1 April 2023

22 Dec 2022

Tax

Consultations

Tax | HMRC consults on transfer pricing master file rules

HMRC has issued a consultation on draft rules for the requirement for large multinationals to produce a master file on transfer pricing agreements

22 Dec 2022

Tax

Consultations

Tax | Plans to modernise film tax relief

The government is consulting on plans to simplify and modernise audio-visual tax reliefs, including film tax schemes, in the first shake-up since their introduction in 2007

23 Nov 2022

Tax

Business Tax

Consultations

Tax | Online platforms will have to disclose seller details

Plans to tighten up the rules on sellers of goods on online platforms will help HMRC to crack down on tax evaders and share information with other tax authorities

27 Oct 2022

Tax

Business Tax

Consultations

Tax | Wales plans tax on overnight visitor stays

The Welsh government is consulting on proposals to introduce a visitor tax on tourists and overnight visitors to Wales, including business travellers

20 Sep 2022

Tax

Business Tax

Personal Tax

Consultations

Tax | MPs launch inquiry into cryptoassets regulatory environment

A cross-party group of MPs have set up an inquiry into the cryptoasset industry to assess whether existing regulations are fit for purpose

5 Aug 2022

Tax

Consultations

Politics

Tax | HMRC plan for data grab needs wider consultation, says ATT

The Association of Taxation Technicians (ATT) says that HMRC’s publication of a new data collecting consultation is far too important a subject to be left just to the tax community because of the wide scope and impact of a potential ‘business census’

28 Jul 2022

Tax

Employment Tax

Personal Tax

HMRC

Consultations

Tax | HMRC wants data on working hours and job titles

In an unexpected power grab, HMRC is working on plans to access more information about individual taxpayers, particularly the self employed and employees, from working hours to job titles, to tackle tax evasion

27 Jul 2022

Tax

HMRC

Consultations

Tax | MPs launch probe into tax reliefs

The Treasury Committee has opened an inquiry over the summer into the size and benefits of the tax relief market, including ideas to reform complex rules

25 Jul 2022

Tax

Consultations

Politics

Tax | Government to review tax on DeFi cryptoasset loans

The government is consulting on plans to reform and simplify the taxation of cryptoasset loans and ‘staking’ within the context of decentralised finance (DeFi)

5 Jul 2022

Tax

Business Tax

Personal Tax

Consultations

Tax | Sovereign investors likely to face tax liability

The Treasury is consulting on plans to modernise the tax treatment of foreign sovereign investors, such as heads of state and sovereign wealth funds, to bring the UK in line with the US and Australia

5 Jul 2022

Tax

Business Tax

International Tax

Consultations

Tax | Consultation on rules for 25% energy profits levy

The government has launched a consultation on draft legislation for the 25% surcharge on the extraordinary profits the oil and gas sector is making

24 Jun 2022

Tax

Consultations

Tax | HMRC targets rogue tax refund repayment agents

Measures to stop hundreds of rip-off agents taking advantage of people and pocketing their income tax repayments, including compulsory registration, have been proposed by HMRC

22 Jun 2022

Tax

Personal Tax

HMRC

Consultations