The ICAEW highlights concerns over Making Tax Digital for income tax self-assessment (MTD for ITSA), ten years after its first announcement and a year before its implementation. On 18 March 2015, George Osborne promised to introduce ‘a revolutionary...
Court of Appeal decides capital allowances are available for environmental studies
Deemed income of settlor of offshore trusts outside the protected settlements regime
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Ramsay argument fails to save taxpayer from £10m tax assessment
The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 4) Regulations, SI 2025/349, bring certain provisions of the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) into force on 18 March 2025 and 1 September 2025....
Adam Craggs and Dan Williams (RPC) provide a back to basics guide.
The following Orders bring to an end the UK’s double tax agreements with both Russia and Belarus from April 2025: Double Taxation Relief (Russian Federation) (Revocation) Order, SI 2025/344; and Double Taxation Relief and International Tax...
Although not billed as a major fiscal event, the Chancellor’s Spring Statement 2025 unveiled several tax announcements with a range of consultations around providing increased tax certainty for business, expanding HMRC’s data collection...
Arrangements involving main residence not excepted from higher rate SDLT
