There are special rules that apply when a property is let at less than a commercial rate or is not let on commercial terms. These rules also apply if a property is occupied rent
HMRC has published further guidance on the implementation of the loan charge and has made clear there will be no special settlement terms.
This follows an independent review
HMRC has published a series of a consultations together with details of proposed legislative changes to existing anti-avoidance regimes to strengthen HMRC’s ability to
A new measure that will provide HMRC with additional civil information powers is expected to take effect when the Finance Bill 2020-21 receives Royal Assent. The new measure known
HM Treasury has confirmed the extension of Making Tax Digital (MTD) to cover businesses with a turnover below the VAT threshold and for certain individuals who file Income Tax
HMRC has published new guidance on the scheme for charities that have had events cancelled due to coronavirus.
The Gift Aid scheme allows charities or Community Amateur Sports