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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.

The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance.

We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a business is first registered.

The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015.

The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’.

The Upper Tribunal has held that a self-assessment tax return submitted by a taxpayer more than four years after the tax year to which it related should be accepted by HMRC and that the time limit

The CIOT, ATT and LITRG made submissions to the House of Commons Finance Bill Committee on what has become FA 2015 s 51 and Sch 8.

The CIOT has made representations to the Finance Bill Committee and to HMRC on clause 46 of Finance Bill 2015.

Several CIOT representatives attended the autumn round of meetings of the Confédération Fiscale Européenne (CFE) in Vienna.

HMRC’s consultation document, Deduction of income tax from savings income: implementation of the Personal Savings Allowance (PSA), invited views on whether changes are required to tax deduction arr