LBTT Technical Bulletin

26 Oct 2019

"HMRC's regular Talking Points provide ongoing information, guidance and tips to help you to understand tax issues.

We have more Talking Points webinars coming up. There are a limited number of spaces, so save your place now.

Stamp Duty Land Tax ‚ Higher rate on the purchase of an additional dwelling

This webinar offers a high level overview of the higher rate additional dwelling legislation, guidance on how to apply the rules, frequently asked questions and where to find help that will assist you in paying the right amount of tax when completing the SDLT1 return.

Tu‚ esd‚ ay 14 Au‚ gu‚ st 1‚ 1am to 12.15p‚ m - Register now

An update on 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.

We‚ dn‚ esd‚ ay 15 Au‚ gu‚ st midday to 1p‚ m - Register now

Input Tax Recovery in relation to Option to Tax

This webinar will provide a general overview of how an Option to Tax can impact input tax recovery, dispelling some of the myths. We will cover belated notifications and your entitlement to claim input tax.

Tu‚ esd‚ ay 2‚ 1 Au‚ gu‚ st 1‚ 1am to midday - Register now

Statutory Sick Pay

This Agents webinar will include what needs to be considered when an employee is sick, the qualifying conditions, what happens when an employee is not entitled to Statutory Sick Pay and how to pay Statutory Sick Pay.

Thu‚ rsd‚ ay 2‚ 3 Au‚ gu‚ st 1‚ 1am to midday - Register now

Income from property ‚ What's new

In this webinar we will be looking at some of the recent changes to the taxation of property income that now apply to individual landlords. Including, the finance cost relief restriction and the 2017-18 cash basis rules for calculating profits of a rental business.

We‚ dn‚ esd‚ ay 29 Au‚ gu‚ st 1‚ 1am to 12.15p‚ m - Register now We‚ dn‚ esd‚ ay 29 Au‚ gu‚ st 2p‚ m to 3.15p‚ m - Register now

National Minimum Wage ‚ How to carry out the necessary checks

Employers must pay the National Minimum Wage and National Living Wage correctly, but despite best efforts, mistakes can sometimes be made. Follow the step-by-step approach to carrying out the necessary checks to ensure good compliance. Sign up to find out more.

Thu‚ rsd‚ ay 30 Au‚ gu‚ st midday to 1p‚ m - Register now

Capital Gains Tax ‚ Aspects of Private Residence Relief

Understanding circumstances when Private Residence Relief may apply and how the tax rules operate.

Tu‚ esd‚ ay 4 Sep‚ tem‚ ber 1‚ 1am to midday - Register now

Negligible value

Looking at certain conditions that must be met for your clients to claim an asset has become of negligible value. Also, an overview of share loss relief.

Thu‚ rsd‚ ay 6 Sep‚ tem‚ ber 1‚ 1am to midday - Register now

If you have any questions for our subject experts more than 24 hours prior to the webinar, please send them to team.agentengagement [at], including the title of the webinar in the ‚ Subject‚ line of your email. Any questions that arise after this time should be submitted during the live webinar.

These interactive webinars run on the ‚ GoToWebinar‚ platform. The organiser will run through how to ask questions on the day."