The Budget speech in March 2015 included the announcement of: ‘Changes to the enterprise investment schemes and venture capital trusts to ensure they are compliant with the latest state aid rules a
The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Company Taxation Manual of the exclusion from the FA 2013 provisions rel
It was announced at Budget 2015 that, after the consultation ‘Strengthening sanctions for tax avoidance’ which closed on 12 March 2015, new measures will be introduced in a future Finance Bill to t
The government consulted last autumn on automatic enrolment to pensions and reducing the administrative overhead on emp
The CIOT, ATT and LITRG have each responded to HMRC’s consultation document Tax enquiries: closure rules.
After HMRC’s briefing note, Digital support for agents, issued in summer 2014, I attended, on behalf of CIOT, together with other members of the professional bodies and HMRC, a number of t
UK VAT legislation allows VAT that has been incurred in making taxable supplies in the UK (input tax) to be deducted (regs 101 and 102).
The CIOT and LITRG have submitted responses to the UK government’s command paper Scotland in the United Kingdom: an enduring settlement and the draft Scotland Bill 2015 clauses that it contain
For VAT purposes, some services to consumers are now taxed where the consumer is rather than the supplier. This requires registration in EU member states where the services are provided.
