Blogs & opinions
You are currently filtering for: tax
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Cryptocurrencies: HMRC delivers the reckoning
Tax treatment guidance rules on investment activity and trading
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Government looking for answers on trust taxation
HMRC asking how to make system simpler and more transparent
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Updates to IHT 400s on gifts and jewellery
HMRC asks about agent's authority; raises value threshold
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
HMRC investigating more estates for IHT underpayment
Residential property valuations most likely to be queried
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Holiday lets: IHT relief after all?
Tribunal accepts case based on activities and services provided
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
HMRC revises inheritance tax procedures
Process changes regarding the IHT400 set out in newsletter
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
HMRC revises residential property CGT payment scheme
Rules for UK residents and non-residents to be aligned
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
New Scottish tax rates, bands and reliefs in force
Taxpayers' affairs become more complex with extra bands
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
First tenants' LBTT three-yearly returns due soon
Revenue Scotland in change of policy over reminders
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
LBTT supplement relief change to be made retrospective
Bill will extend replacement dwelling concession brought in by order
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Downsizing and the residence nil rate band
Further guidance from HMRC on qualifying for higher value
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Ironing out additional dwelling supplement
Anomalies where joint purchase replaces single ownership removed
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Common Reporting Standard: trusts, charities could be caught
Reporting duties in force under tax information sharing scheme
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Additional LBTT – is a trust liable?
Check whether trusts or beneficiaries to be treated as buyers
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Estates: is a tax return needed?
Requirement arises if any of three thresholds crossed
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
OPG cuts out the paper
Deeds registered electronically will only be issued electronically
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
LBTT 3% supplement: the house movers' hurdle
Beware the effect where a purchase completes ahead of a sale
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
LBTT rates under scrutiny at Holyrood
Finance Committee considering effect on property market
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Bonuses within bounds
Regulation is likely to be more workable than taxation
![](/media/yr1d4arm/icon-blog.png?width=120&height=120&rnd=133621618922200000)
Painting by numbers
Budget picture is not a pretty one, and seems to lack a sense of strategy