We were advised by HMRC in late May that, due to delays in publishing guidance on GOV.UK to help those affected by the measure, the regulations introducing the client notification obligation will n
This is a short summary of the HMRC Talking Points webinar on Agent Services (AS), formerly Agent Online Self-Serve or AOSS, on 19 May 2016.
A sub-group of HMRC’s Joint VAT Consultative Committee (JVCC) has been set up to discuss the VAT aspects of the Making Tax Digital (MTD) programme.
For a few years, ATT’s VAT sub-group have been expressing concern over when penalties might arise if HMRC concludes that a claim made for a VAT refund under the DIY housebuilders’ scheme was invali
From 6 April 2016, there is a new set of rules for how savings income and dividends are taxed. Many will be better off, but there are pitfalls for some.
The marriage allowance should allow spouses or civil partners to allocate 10% of their personal allowance to their spouse or partner, assuming that neither pays tax above the basic rate.
The CIOT responded in June to a Scottish Government consultation on a Scottish replacement to APD. This follows the inclusion of provision for the devolution of APD in the Scotland Act 2016.
Budget 2016 announced measures to tackle VAT loss arising from overseas businesses failing to account for the tax on sales of goods into the UK using online marketplaces.
HMRC has published a consultation called Strengthening the Tax Avoidance Disclosure Regimes for Indirect Taxes and Inheritance Tax.
