After an uneventful Budget and Tax Administration and Maintenance Day and with little by way of legislative proposals (except for those advising non-doms) some of the most interesting tax developments of recent months have come in the form of judgments (notably a series of significant decisions by the Court of Appeal) – and perhaps surprisingly updates to HMRC’s manuals.
In this article we focus on the latter specifically the revised HMRC guidance in respect of the 1.5% stamp tax charge and new guidance on clearances under TCGA 1992 s 138.
Two very different topics and it would seem two very different approaches by HMRC to formulating guidance...
Stamp taxes
Readers will be aware that after a period of uncertainty in late 2023 the government published draft legislation with the intention that the EU-derived exemption from the 1.5% stamp tax...
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After an uneventful Budget and Tax Administration and Maintenance Day and with little by way of legislative proposals (except for those advising non-doms) some of the most interesting tax developments of recent months have come in the form of judgments (notably a series of significant decisions by the Court of Appeal) – and perhaps surprisingly updates to HMRC’s manuals.
In this article we focus on the latter specifically the revised HMRC guidance in respect of the 1.5% stamp tax charge and new guidance on clearances under TCGA 1992 s 138.
Two very different topics and it would seem two very different approaches by HMRC to formulating guidance...
Stamp taxes
Readers will be aware that after a period of uncertainty in late 2023 the government published draft legislation with the intention that the EU-derived exemption from the 1.5% stamp tax...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
