Business/non-business litigation cases: HMRC policy discussion paper
In recent years there has been evolving case law concerning whether activities are business or non-business for VAT purp...
Workplace charging tax exemption draft guidance – ATT and CIOT comments
At Autumn Budget 2017 the government announced that it would legislate to exempt employer-provided electricity from bein...
Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and th...
VAT registration threshold: members have their say
HM Treasury released a call for evidence on 13 March to explore whether the design of th
Tax avoidance involving profit fragmentation
HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.
Treasury Committee Inquiry into VAT
The Inquiry focused on many areas of VAT, such as the tax gap (its causes, how to reduce it, and advisers’ role in avoid...
Making Tax Digital
Making Tax Digital (MTD) is something of a staple diet when it comes to Technical Newsdesk articles.
Reform to workplace charging tax exemptions
HMRC has published, for consultation, a draft update to the Employment Income Manual (EIM) for the workplace charging ta...
Corporate intangible fixed assets regime: ATT and CIOT responses
The consultation, which closed on 11 May, explores whether there is scope for targeted,
Childcare vouchers given last minute reprieve
It had previously been announced in the 2016 Budget that, from 6 April 2018, childcare vouchers would be closed to new e...