Matthew Brown

Matthew Brown

Matthew Brown BSc(Hons) ATT CTA is the Technical Officer for the Employment Taxes and Owner Managed Business sub-committees at the Chartered Institute of Taxation.

Technical
1 September 2018

There is an error in HMRC’s 2017/18 self-assessment (SA) tax calculation in respect of Scottish taxpayers who are taxable on the remittance basis, so that the main UK tax rates, rather than the Scottish rate of income tax (SRIT), is applied in the 2017/18 SA tax calculation, for any remittance basis Scottish taxpayers. The result is that the tax on income subject to the SRIT is being understated. The error has been recognised by HMRC and an SA online filing exclusion created.

Technical
1 September 2018

HMRC published a consultation, looking at simplifying the tax and administrative treatment of short term business visitors (STBV) from foreign permanent establishments (‘overseas branches’) of UK companies. The CIOT has responded to HMRC and recommended that government both introduce a new tax exemption for STBVs from overseas branches and extend the PAYE special arrangement UK workday rule for STBVs from non-treaty countries.

Technical
1 September 2018

This month, in our series of articles about the CIOT’s technical sub-committees, CIOT Technical Officer Matthew Brown outlines the wide range of work carried out by the Employment Taxes Sub-Committee.

Technical
1 August 2018

The ATT and CIOT have submitted comments on draft guidance covering the workplace charging tax exemption for electric and plug-in hybrid vehicles.

Technical
1 August 2018

The ATT and CIOT have recently responded to a consultation on how best to extend the tax relief available to individuals paying for their own work-related training who cannot obtain relief under current rules.

Technical

CIOT, LITRG and ATT all responded to the consultation on proposals to extend the existing security deposit legislation and the discussion document exploring ways to tackle abuse of the insolvency regime to avoid or evade tax liabilities, including through the use of phoenixism, noting the interconnection between the two proposals

Technical

The ATT, CIOT and LITRG each separately responded to the government’s employment status consultation and urged the government to undertake a broader debate on the taxation of employment.

Technical
1 June 2018

HMRC has recently published for consultation draft guidance on workplace charging tax exemptions for electric and plug-in hybrid vehicles.