Search

The VAT pilot is live

The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on standard VAT return periods and up to date with VAT payments, except

We round up the activities of HMRC’s employment taxes forums, which are attended by CIOT volunteers, in the previous quarter: (i) Employment and Payroll Group, (ii) Collection of Student Loans Cons

The government are giving people more choice on how their health and wellbeing needs are met.

With parliamentarians

Perspectives from the legal sector, industry and practice on the impact of Brexit in no-deal and deal scenarios for customs duty and moving goods cross border were p

Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deliberately withholding information; penalties for failure to pay tax; and repay

Businesses and advisers involved with importing and exporting goods would be affected, and government advice is to familiarise themselves with the changes.

The legislation would allow a non-corporate entity to join a VAT group with its corporate body subsidiaries if it controls all of the members in that group.

In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and LITRG all questioned the ‘success’ or otherwise of the public sector changes, before g

Since the last article on the domestic reverse charge for the construction sector was published in the March issue of Tax Adviser

The CIOT has responded to HMRC’s consultation on simplifying the tax and administrative treatment of short term business visitors (STBV) from foreign permanent establishments (‘overseas branches’)