On 7 August, the first group of quarterly VAT filers had to submit their first return under Making Tax Digital (MTD). HMRC’s Theresa Middleton discusses the impact

On 7 August, the first group of quarterly VAT filers had to submit their first return under Making Tax Digital (MTD). HMRC’s Theresa Middleton discusses the impact

Professional Skills
Helping to ensure tax professionals build and maintain their expertise by keeping up to date with recent developments in the tax world.
Professional Standards
Guidance to help members uphold the high professional and ethical standards of the Chartered Institute of Taxation.

Tax voice

Tax Voice is a specialist, technical supplement from our sub-committees.

Employment Taxes Voice - Issue 4

Advertisement

Welcomes
Glyn Fullelove
Glyn Fullelove
Jeremy Coker
Jeremy Coker
Richard Wild
Richard Wild
Technical Team

Latest Articles

In the first of this series, Heather Brehcist, Head of Professional Standards at CIOT, sets out some of the triggers for a referral to the Taxation Disciplinary Board
Taxation Disciplinary Board

In the first of this series, Heather Brehcist , Head of Professional Standards at CIOT, sets out some of the triggers for a referral to the Taxation Disciplinary Board

Bill Dodwell addresses the need to raise general understanding of the tax system in the UK
Tax education

Bill Dodwell addresses the need to raise general understanding of the tax system in the UK

In his second article on the  VAT domestic reverse charge for construction, David Westgate examines the areas which will require further clarification and issues impacting developers
VAT Domestic Reverse Charge

In his second article on the VAT domestic reverse charge for construction, David Westgate examines the areas which will require further clarification and issues impacting developers

Maarten Van Der Hoeven explores the varying approaches taken by nations as they attempt to comply with Automatic Exchange of Information
Automatic exchange of information

Maarten Van Der Hoeven explores the varying approaches taken by nations as they attempt to comply with Automatic Exchange of Information

Dipti Thakrar provides some tips to ensure you network more effectively
Professional skills

Dipti Thakrar provides some tips to ensure you network more effectively

Richard Taylor explains some of the features of tax liability insurance
Tax liability insurance

Richard Taylor explains some of the features of tax liability insurance

Michael Steed muses on a common client question in respect of travel and subsistence costs
Travel and Subsistence

Michael Steed muses on a common client question in respect of travel and subsistence costs

Unexplained wealth orders can now require non-UK and non-EEA individuals to prove the source of funds used to acquire an asset, explains Mala Kapacee
Tax evasion

Unexplained wealth orders can now require non-UK and non-EEA individuals to prove the source of funds used to acquire an asset, explains Mala Kapacee

Keith Gordon discusses a recent First-tier Tribunal decision concerning schemes where contractors were paid in loans
Employment benefit trusts

Keith Gordon discusses a recent First-tier Tribunal decision concerning schemes where contractors were paid in loans

Andrew Evans explores the differences between SDLT and the new Welsh LTT when determining whether grounds and gardens are for residential or commercial use
Property Taxes

Andrew Evans explores the differences between SDLT and the new Welsh LTT when determining whether grounds and gardens are for residential or commercial use

Matt Crawford and Sarah Hewson consider the friction that will be caused by the changes to the treatment of PSCs due to take effect in April 2020
IR35

That is the question... Matt Crawford and Sarah Hewson consider the friction that will be caused by the changes to the treatment of PSCs due to take effect in April 2020

Dr Christian R. Ulbrich and Charalambos Antoniou describe how to establish trust in the increasingly transparent world of tax, and share an insider’s view from Carl Emanuel Schillig
Tax Transparency

Dr Christian R. Ulbrich and Charalambos Antoniou describe how to establish trust in the increasingly transparent world of tax, and share an insider’s view from Carl Emanuel Schillig

Advertisement