The trial period for the paper version of the capital gains tax on UK property return needed for 60-day reporting has been extended until the end of September 2023 to allow more time to determine whether it is meeting customers’ needs. The…

Three in five businesses (61%) are involved in a tax dispute with HMRC which has lasted more than one year. The figures, which come from a survey of more than 500 mid-sized businesses, underline the difficulty that many businesses have…

HMRC is increasing interest rates for late payments for most taxes, after the Bank of England’s decision to increase the base rate to 5.25%. From 14 August 2023, the rate for late paid corporation tax quarterly instalment payments is 6.25%,…

The Luxembourg parliament has approved for ratification the double tax convention between Luxembourg and the UK which was signed on 7 June 2022.

The Chartered Institute of Taxation has expressed concerns that HMRC’s efforts to crack down on bogus research and development (R&D) tax relief claims is resulting in legitimate claims by small and medium-sized enterprises (SMEs) being rejected, with the increased bureaucracy…

INCOME TAX – statutory residence test – taxpayer exceeding 45 days in the UK – whether taxpayer would not have been present at the end of each extra day but for exceptional circumstances beyond her control which prevented her from…