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In summary, the legislation for penalties for failing to make returns introduces a new points-based penalty system, which will apply to returns (including MTD updates) with a regular filing frequen

The ATT and CIOT have responded to the HMRC consultation on the taxation of self-funded, work-related training costs.

Tax coding issues for Scottish taxpayers

We have come across an issue in relation to PAYE tax codes for Scottish taxpayers who have second jobs.

Our response was based on feedback from members in practice providing advice to clients on the EIS rules and qualifying conditions.

Both the CIOT and ATT have responded to the consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before dilution’.

HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.

The ATT and CIOT have responded to HMRC’s consultation ‘Capital Gains Tax: Payment window for residential property gains (payment on account)’.

LITRG have been raising some serious concerns with both Parliament and government about the treatment of self-employed claimants under UC since 2010.

Claims for marriage allowance – rate bands

LITRG continue to receive regular queries regarding the allowance.

Making Tax Digital (MTD) is something of a staple diet when it comes to Technical Newsdesk articles.