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Simplifying the PAYE Settlement Agreement process
HMRC published a consultation in August 2016 on proposals to ‘simplify’ the process employers’ use for agreeing and repo...
Alignment of dates for ‘making good’ on benefits-in-kind
HMRC consultation on how to align the various dates that currently exist within legislation to ‘make good’ tax on benefi...
Marriage allowance
During this summer’s ATT conferences, many members noted problems claiming the transferable marriage allowance on the re...
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Off-payroll working in the public sector: reform of the intermediaries legislation
In response to HMRC’s consultation on reforming the tax treatment of off-payroll workers in the public sector, the ATT a...
Making Tax Digital – consultation
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
Help to Save: consultation on implementation
Announced in early 2016, the Help to Save scheme will be available by April 2018 and open to ‘individuals… in receipt of...
SDLT: Higher rates for additional dwellings
Clause 117 provides the legislation to bring into effect the additional 3% SDLT when individuals buy additional resident...
Reduction in the rate of capital gains tax
Clause 72 and accompanying Schs 11 and 12 deal with the legislation to enact a reduction in the rate of CGT from 6 April...
Penalties issued for DIY housebuilder claims
For a few years, ATT’s VAT sub-group have been expressing concern over when penalties might arise if HMRC concludes that...
Making Tax Digital – a look at the VAT aspects
A sub-group of HMRC’s Joint VAT Consultative Committee (JVCC) has been set up to discuss the VAT aspects of the Making T...