Search

The inquiry (see tinyurl.com/ycku35e4) is addressing the following areas:

Trivial benefits

Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in the Income Tax (Earnings and Pension) Act 2003 s 323A: revising

The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislation for cryptoassets.

In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved’ electronic or digital signature for the purpose of paper tax refund forms.

The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduce the number of people out of work due to long-term sickness.

The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are intended to allow employers to delay reporting an advance payment of salary (‘s

The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cash long term incentive plans (LTIPs), which involve the deferral of annual bon

Companies House Reforms

The Economic Crime and Corporate Transparency Act (ECCTA) brings enhanced powers to Companies House including the implementation of identity verification checks fo

The CIOT and ATT have prepared guidance for members reminding them about the requirements under Professional Conduct in Relation to Taxation (PCRT) when undertaking tax planning.

ICAEW have implemented changes to their Continuing Professional Development (CPD) Regulations, effective 1 November 2023.