The CIOT, LITRG and ATT have each responded, criticising the Ministry of Justice’s proposals to introduce fees in the First-tier Tribunal (FTT) and Upper Tribunal (UT).
Have you been dusting off your owner-managed business spreadsheets recently? There have certainly been many changes this year that require advisers to work out the maths.
On February 25th the highest German tax court, the Bundesfinanzhof (BFH), decided on the VAT implications of an EC chain transaction involving the UK (XI R 30/13).
We have had a number of recent interactions with HMRC including:
Special relief (see TMA 1970 Sch 1AB para 3A) is a claim of ‘last resort’ for the taxpayer who has failed to comply with their tax obligations on time and has had a determination issued by HMRC but
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Company Accounts and Tax Online (CATO).
The CIOT has written to HMRC about addressing the anomaly that excludes mixed membership partnerships from taking advantage of the annual investment allowance (AIA).
HMRC are seeking additional volunteers to test the AOSS private beta service, which provides a monthly breakdown of employers’ PAYE liabilities and payments for each period.
