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Cryptocurrencies: HMRC delivers the reckoning
Tax treatment guidance rules on investment activity and trading

Government looking for answers on trust taxation
HMRC asking how to make system simpler and more transparent

Updates to IHT 400s on gifts and jewellery
HMRC asks about agent's authority; raises value threshold

HMRC investigating more estates for IHT underpayment
Residential property valuations most likely to be queried

Holiday lets: IHT relief after all?
Tribunal accepts case based on activities and services provided

HMRC revises inheritance tax procedures
Process changes regarding the IHT400 set out in newsletter

HMRC revises residential property CGT payment scheme
Rules for UK residents and non-residents to be aligned

New Scottish tax rates, bands and reliefs in force
Taxpayers' affairs become more complex with extra bands

First tenants' LBTT three-yearly returns due soon
Revenue Scotland in change of policy over reminders

LBTT supplement relief change to be made retrospective
Bill will extend replacement dwelling concession brought in by order

Downsizing and the residence nil rate band
Further guidance from HMRC on qualifying for higher value

Ironing out additional dwelling supplement
Anomalies where joint purchase replaces single ownership removed

Common Reporting Standard: trusts, charities could be caught
Reporting duties in force under tax information sharing scheme

Additional LBTT – is a trust liable?
Check whether trusts or beneficiaries to be treated as buyers

Estates: is a tax return needed?
Requirement arises if any of three thresholds crossed

OPG cuts out the paper
Deeds registered electronically will only be issued electronically

LBTT 3% supplement: the house movers' hurdle
Beware the effect where a purchase completes ahead of a sale

LBTT rates under scrutiny at Holyrood
Finance Committee considering effect on property market

Bonuses within bounds
Regulation is likely to be more workable than taxation

Painting by numbers
Budget picture is not a pretty one, and seems to lack a sense of strategy