Off-payroll working rules

The government has now published its response to the review into the implementation of changes to the off-payroll working rules ...
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VAT – option to tax

There are special VAT rules that allow businesses to standard rate the supply of most non-residential and commercial land and ...
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Tax codes for employees

The P9X form is used to notify employers of tax codes to use for employees. The form confirms expectations that ...
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Zero-rating supplies of building materials

The VAT treatment of land and property is one of the most complex areas of the VAT legislation. Under certain ...
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Savings, dividends and total income

Savings income and dividends are taxed at the recipients' highest tax rate. The relevant legislation in ITA07/S16 sets out the ...
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Tax treatment when transferring income streams

Special rules apply to transfers of income streams. The rules make it clear that the sale of an income stream ...
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Help to Save scheme

The Help to Save scheme can assist those on low incomes to boost their savings. The scheme was launched in ...
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Tax scheme promoter defeated

The First-Tier Tribunal (FTT) has recently published its decision in a long running case that focused on tax planning arrangements ...
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Residential property sales from April 2020

We have included updates in our newsfeed earlier this year that sales of residential property subject to Capital Gains Tax ...
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