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Notification of uncertain tax treatment by large businesses
The CIOT expressed strong opposition to the proposal to require large businesses to notify HMRC if they adopt an uncertain tax treatment on the basis that the proposal is unclear, unfair an
Hybrids and other mismatch rules
At Spring Budget 2020, the government published a consultation document which examined the impact of the double deduction rules and the acting together rules within the hybrid and other mis
Preventing abuse of the R&D tax relief for SMEs: ATT response
The ATT has responded to the latest HMRC consultation regarding the cap on the repayable credit available under the SME R&D scheme, which is due to come into effect from April 2021.&nbs
COVID-19: Research and development tax credits and state aid
HMRC have provided further details of developments in relation to COVID-19 measures and how these apply in respect of research and development tax relief.
Stamp duty land tax house builder relief for part-exchanges
HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief operates for a limited liability partnership.
Welsh Revenue Authority guidance for Land Transaction Tax
Building on an earlier paper to the Welsh Revenue Authority on attributes of good guidance, the CIOT considers the land transaction tax guidance post-implementation.
The Off-payrolling rules – Status Determinations and the Status Disagreement Process
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being delayed to April 2021.
Does the UK need a statutory employment test?
Much has been written on the distinctions between employment and self-employment. Countless hours of court time and even longer in preparation have been spent arguing the matter.