ณษศหำฐา๔

Tax News

HMRC Stakeholder Digest: 27 October 2022

Published on: 28 October 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRCโ€™s Stakeholder Digest (27 October 2022) provides a round-up of recent news.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Premiums on the grant or surrender of a lease

Premiums on the grant or surrender of a leasePremiums on the grant of a lease โ€• outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.

14 Jul 2020 12:58 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more Read more

Reverse charge โ€• buying in services from outside the UK

Reverse charge โ€• buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services โ€• overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Self assessment โ€• amendments and corrections

Self assessment โ€• amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the

14 Jul 2020 13:37 | Produced by Tolley Read more Read more