Capital taxes

This group of factsheets cover taxes on the disposal, generally by way of sale, of capital assets and the taxes due on death.

06 Sep 2021

HMRC outlines changes to late payment penalty regime

HMRC has published a policy paper outlining the forthcoming changes to the penalties for late payment and interest harmonisation for taxpayers.

06 Sep 2021

Digital marketplaces to report sellers' incomes from 2023

HMRC has published a consultation that outlines plans to implement reporting rules for digital platforms first put forward by the Organisation for Economic Co-operation and Development (OECD).