Search

In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft

Whether it is a sign of the start of the house buying season or an indicator of increased confidence in the economy, from our postbag it seems that more clients are applying for mortgages.

A Bingham principle states that the laws of the land should apply equally to all, save to the extent that objective differences justify differentiation.

Although HMRC has published details of the terms of the Liechtenstein Disclosure Facility (LDF), the same cannot be said of its Manx equivalent.

As delegates folded their dripping umbrellas, Stephen Coleclough, the conference chairman, welcomed us to the ‘it’s still winter and I’m fed up of this weather’ conference.

The spring round of meetings of the Confédération Fiscale Européenne (CFE) and the CFE Forum 2013 were held in Brussels, attended by four CIOT representatives.

ESC A4: travelling expenses of directors

The draft legislation enacts parts (a), (b) and (c) of ESC A4.

There have been a few instances recently where members have pointed out to the CIOT that the role of agents has not been adequately recognised by HMRC in compliance work.

RTI is now in full swing. If you deal with payrolls for clients or for your own firm, I hope that the first month went well.

As reported in April’s Technical Newsdesk, the Government has been taking steps to restrict the ability of tax ‘defaulters’ to bid for or retain government contracts.