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HMRC have been seeking input on the structure of late filing and late payment sanctions that would apply to individuals and businesses within Making Tax Digital (MTD).

In June, the Ministry of Justice (MoJ) launched its online service for filing a Notice of Appeal for tax cases.

What are the issues?

The role of guidance is crucial in communicating to self-assessing taxpayers what HMRC’s interpretation of the law is, particularly when dealing with areas of complex

Background

Umbrella companies take on temporary workers such as contractors or agency workers as their own employees with overarching contracts of employment.

The Finance Bill published in March received Royal Assent on 27 April and so became Finance Act 2017.

Along with numerous other measures (as reported above), the MTD clauses were removed from the Finance Bill and are therefore not part of Finance Act 2017.

The Low Incomes Tax Reform Group (LITRG) is keeping a watch on developments in public financial guidance.

Following a small pilot that began in late 2016, the Tax-Free Childcare (TFC) scheme started accepting claims from certain groups from 21 April 2017.

‘A Scottish Approach to Taxation’: additional evidence

The CIOT gave oral evidence and submitted written evidence concerning the issues of incorporation and the potential impact on the Sc

At time of writing technical officers from CIOT, ATT and LITRG are working on around 30 separate briefings for MPs scrutinising Finance Bill 2017.