Taxation of employee expenses call for evidence
The consultation document states that the government’s main objectives of this review are to understand:
Search
Non-dom reforms: Finance (No 2) Bill
With the publication of Finance (No.2) Bill 2017 we see the final shape of the non-dom reforms.
Making Tax Digital: pilot launched
At the time of writing (6 April) the highly anticipated pilot of MTD has just commenced.
Notice of appeal: online trials
Many government services are moving online, and the Ministry of Justice (MoJ) is looking at moving the filing of notices of appeal to the tax tribunal to an online, ‘digital by default’ process.
OTS: Stamp duty on shares – simplification review
The OTS has published its progress report and call for evidence in relation to its simplification review of the residual paper stamp duty (SD) o
HMRC’s Employment Taxes Forums
Employment and Payroll Group (EPG)
The EPG is HMRC’s main employment taxes forum and generally focuses on high-level policy issues.
Optional remuneration arrangements (salary sacrifice for the provision of benefits-in-kind)
New rules on ‘optional remuneration arrangements’ (ORA) took effect from 6 April 2017.
Making Tax Digital: the House of Lords examine the proposals
In February Tina Riches (CIOT), Michael Steed (ATT) and Robin Williamson (LITRG) gave oral evidence to the House of Lords’ sub-committee.
Making Tax Digital and cash basis accounting for traders and landlords: Draft Finance Bill 2017 legislation
The government published draft legislation for a one month consultation on 31 January 2017 containing the enabling provisions for the introduction of digital record keeping and quarterly reporting
Tackling offshore tax evasion: a requirement to notify HMRC of offshore structures
HMRC’s consultation considered the introduction of a new legal requirement that intermediaries creating or promoting certain complex offshore financial arrangements notify HMRC of their creation an