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The legislation would allow a non-corporate entity to join a VAT group with its corporate body subsidiaries if it controls all of the members in that group.

In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transactions under the mandate of the Report on Actions 8-10 of the BEPS Action Plan (Aligning tra

In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and LITRG all questioned the ‘success’ or otherwise of the public sector changes, before g

The Financial Conduct Authority (FCA) has identified that, while pension freedoms have largely been welcomed, there is still an overall lack of engagement with pensions and some people are at risk

Call for evidence on social security and in-work poverty

LITRG responded to a call for evidence on social security and in-work poverty issued by the Social Security Committee of the Scott

Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) from 1 April 2015 in respect of transactions in land situated in Scotland and is legislated for by the Land and Buil

In August 2018 HMRC issued the following statement to CIOT, ATT and other professional bodies clarifying in what circumstances they will consider giving a clearance in respect of ‘incorporation rel

1. CTM36330 ‘Condition C: ‘involved with’

In all three examples, the words ‘the carrying on

Rather than submitting a written response to the OTS’ Inheritance Tax Review Call for Evidence or respond specifically to the Survey, representatives from the CIOT’s Succession Taxes Sub-Committee

Since the last article on the domestic reverse charge for the construction sector was published in the March issue of Tax Adviser