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HMRC’s Self-Assessment line summer closure

HMRC’s Self-Assessment line summer closure

HMRC’s Self-Assessment helpline closed on 12 June 2023 and will re-open on 4 September 2023. This closure is part of a trial to direct Self-Assessment queries from the helpline to HMRC’s digital services, including online guidance, digital assistant...
Capital Gains Tax Gift Hold-Over Relief

Capital Gains Tax Gift Hold-Over Relief

Gift Hold-Over Relief is a tax relief that results in a deferral of Capital Gains Tax (CGT). The relief can be claimed when assets are given away (including certain shares) or sold for less than they are worth to help benefit the buyer. The relief means that any gain...
VAT Exempt services

VAT Exempt services

A business that incurs expenditure on taxable and exempt business activities is partially exempt for VAT purposes. This means that the business is required to make an apportionment between the activities using a 'partial exemption method' in order to calculate...
New powers for charities

New powers for charities

From 14 June 2023, the latest set of changes mandated by the Charities Acts 2022 came into force. Changes now in place include simplified legal requirements that charities must comply with before selling, transferring or leasing land, and new statutory powers to...