Planned reforms of the VAT penalty and interest regimes for late filing and payment, which were originally due to take effect from April this year, will now be delayed until 1 January 2023.
We have received the following update from HMRC regarding their Income Tax Self-Assessment repayment claim verification letters (‘SURF’ letters). (For more details of these letters see our earlier
The ATT is pleased to report that on 16 December, HMRC published new guidance in their CGT manuals on using the UK Property Reporting Service to report and pay CGT on disposals of UK property.