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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

Finance Committee

The CIOT made a submission in response to the Finance Committee of the Scottish Parliament’s call for evidence on the Land and Buildings Transaction Tax (LBTT).

We each have our own wishes, but in our day-to-day work one thing that we all want is an efficient, informative telephone service from HMRC. At the moment that is far from being provided.

Since my last article ‘Working Together – the digital future’ (Tax Adviser, August 2015), progress has been made and the first digital Working Together meeting was held on 24 September 201

In August 2014 HMRC undertook an informal consultation on withdrawing their guidance in the Employment Income Manual at paragraph 64120 that in some circumstances the proceeds of a sports testimoni

On 8 July 2015 HMRC published draft legislation on these points:

The CIOT and LITRG made submissions to four committees of the Scottish parliament in August.

HMRC is consulting on IR35 reform and intermediaries travel and subsistence claims.

The Scottish Rate of Income Tax: draft technical guidance on Scottish taxpayer status HMRC published their first set of guidance in June on the Scottish rate of income tax (SRIT), which will take e