Consultation on taxing gains made by non-residents on UK immovable property - the anti-forestalling rule - CIOT proactive letter
"HMRC's regular Talking Points meetings provide ongoing information, guidance and tips to help you to understand tax issues.
We have more Talking Points meetings coming up. There are a limited number of spaces, so save your place now.
Business expenses for the self-employed
This digital meeting has been designed to provide guidance on what is and isn‚ t classed as an allowable business expense, and will include motoring and premises costs. HMRC subject matter experts will be online during the meeting to take your questions.
Capital Allowances and Vehicles
This meeting mainly covers the special rules for cars.
Capital Gains Tax treatment of compensation
Understanding the circumstances where compensation can be subject to capital gains tax and how the tax rules will apply.
Basis periods - looking at commencement years, changes to accounting date and overlapping periods
Focusing on basis periods, in particular, looking at the different rules that apply to commencement years, changing of accounting date and overlapping periods. We will also look at some pointers when dealing with a change from sole trader to partnership and vice versa.
Looking at the different ways trade losses may be relieved.
Income from Property - minimising the risk for individuals
This meeting will be dealing specifically with expenses and deductions, allowances and reliefs. Including repairs, the relief for the replacement of domestic items and the restrictions to income tax relief for finance costs.
The Requirement to Correct, and other offshore tax developments
Find out how HMRC are planning to reduce offshore non-compliance and get taxpayers to disclose more information.
Negligible Value Claims and Share Loss Relief
Looking at certain conditions that must be met for your clients to claim that an asset has become of negligible value. Also an overview of share loss relief.
How to settle your tax affairs if you are an employer: Following the publication of the settlement terms for disguised remuneration schemes, using case studies this webinar talks through how to settle your tax affairs and pay what you owe before the new loan charge applies. The short presentation will be followed by a Q&A with a team of experts involved in settling tax avoidance cases.
If you have any questions for our subject experts more than 24 hours prior to the meeting, please send them to team.agentengagement [at] hmrc.gsi.gov.uk, including the title of the meeting in the ‚ Subject‚ line of your email. Any questions that arise after this time should be submitted during the live meeting.
These interactive meetings run on the ‚ GoToWebinar‚ platform. The organiser will run through how to ask questions on the day."