What's On, Issue 4
Engagment with HMRC and other policy makers
We have had a number of recent interactions with HMRC including:
We have had a number of meetings including:
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Use and enjoyment: making the rule work
The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance.
Pre-registration VAT: assets held when first registered
We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a business is first registered.
Deeds of variation
The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’.
End of an era
Business property relief (BPR) is a valuable succession planning tool that can reduce any inheritance tax (IHT) payable on transfers of relevant business property in an individual’s lifetime or whe
Not boring at all...
Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.
VAT option to tax – progress update
In recent months we have received numerous reports from our members of continuing and excessive delays in the time it takes for HMRC’s option to tax national unit to respond to notifications.
What's on
Engagement with HMRC, the EU and other policy makers
We have had a number of recent interactions with HMRC including: