The Department for Business and Trade's response to its consultation 'Distributing tips fairly: draft statutory code of practice' includes the implementation of the Code of Practice, and the Employment (Allocation of Tips) Act 2023. Workers in tipping industries will be protected from unfair employers pocketing money meant to go to them in recognition of good service. 

In Andrew Nunn v HMRC [2024] TC09127, the decision to sell off part of a garden to a developer resulted in the owner unwittingly becoming a developer, a fact not missed by the tax tribunal, which found in his favour in terms of Capital Gains Tax (CGT) Private Residence Relief (PRR).

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Today is ‘Tax Administration and Maintenance Day’, it is not a mini-budget, more of a publishing opportunity for HMRC! It includes details of a proposed new VAT relief for charitable donations which will be consulted on fully later this year. 

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We have a broad variety of tax news and updates for you this week and we have been busy updating some of our core guides, which is always exciting from an editorial perspective.

The Welsh Government has published a consultation on proposed changes to Land Transaction Tax (LTT) reliefs, which include the abolition of Multiple Dwellings Relief (MDR) from 1 June 2024.