Search

The CIOT has responded to HMRC’s request for proposals to improve the effectiveness of IR35, including transferring liability from the personal service company (PSC) to the engager and changing the

LITRG, the ATT and CIOT responded to an HMRC consultation which proposed removing home-to-work travel and subsistence tax relief for a worker engaged through an employment intermediary and who is s

The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015.

The CIOT and ATT have recently responded to HMRC’s consultation document Income Tax: Extension of averaging period for farmers.

The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the joint Treasury and HMRC publication in March of draft legislation and explanatory

The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prevent corporation tax deductions, such as amortisation and impairment debits, for goodwil

The article ‘AIA – arithmetical intricacies?’ (Tax Adviser, September 2015) referred to the ATT’s submission of written evidence to the Finance Bill committee on clause 8.

Following a CIOT meeting in July with HMRC policy and HMT on the recent Finance Act 2015 changes to Entrepreneurs’ Relief (transfers of goodwill on incorporation, trading status of ‘management comp

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).