Last 114.4 Low 111.6 High 116 Change 0.8 Change % 0.7042 Bid 114.4 Ask 115.2 Currency GBX No Shares 0
Tax Aware

Tax Aware

Issue 11

COVID-19: Taxing times

The UK Government and administrative bodies have implemented changes to mitigate the effects of the COVID-19 pandemic and to allow transactions and other work to continue from home.

Read more

Higher SDLT rate for non-resident buyers

It was confirmed in the Budget 2020 that from 1 April 2021, a 2% Stamp Duty Land Tax (SDLT) surcharge will apply to non-UK resident individuals, companies and trusts purchasing residential property in England and Northern Ireland.

Read more

On the front foot: Taking the initiative in HMRC COP 9 investigations

When HMRC suspects tax fraud it has a choice; it can either pursue a criminal investigation with a view to prosecution, or a civil investigation under Code of Practice 9 (COP 9).

Read more

Taking your fair share: The changing landscape of tax reliefs available on share sales

Entrepreneurs' Relief was initially introduced to encourage entrepreneurs to invest in certain UK companies by allowing them to pay 10% capital gains tax (CGT, rather 20% as usual) on any gain on a future sale, provided certain conditions were met.

Read more

Going to VAR: HMRC win National Minimum Wage appeal on football season ticket payroll deduction scheme

The Employment Appeal Tribunal (EAT) has held that a football club's payroll deduction arrangement, made available to employees to allow them to pay for their club season tickets, breached the National Minimum Wage (NMW) Regulations.

Read more

New CGT filing deadline for residential property disposals

If you make a gain on the sale of a residential property, which usually means a second home or a buy to let since your main home will generally be tax-free, you used to report the gain in your tax return and pay the tax by the usual 31st January deadline.

Read more

Previous Issues


How can we help you?

How can we help you?

Subscribe: I'd like to keep in touch

If your enquiry is urgent please call +44 20 3321 7000

Crisis Hotline

I'm a client

I'm looking for advice

Something else