HMRC publishes new guidance on the definition of ‘garden and grounds’ for SDLT purposes

HMRC has issued new guidance on what it views as acceptable for garden and grounds accompanying a residential property and what is other land with a non-residential purpose. The new guidance is set out on HMRC manual pages SDLTM00440 to...

Updated HMRC guidance on MTIC fraud

HMRC has recently updated its guidance on how to spot MTIC (missing trader intra-community) VAT fraud.  This guidance may be helpful to any client who is VAT registered, particularly those dealing with buying or selling of high value goods. It...

Corporate interest restriction – updated HMRC guidance and main changes in F(No2) Bill 2017-19

HMRC has updated its guidance on the corporate interest restriction rules to reflect expected changes from Finance (No2) Bill 2017-19 (expected to receive Royal Assent in March 2018), and to improve clarity throughout the guidance. Finance (No2) Bill 2017-19 Sch...