The CIOT has responded to HMRC’s consultation on simplifying the tax and administrative treatment of short term business visitors (STBV) from foreign permanent establishments (‘overseas branches’)
The issue affects those who earn over the £10,000 needed to trigger auto enrolment, but below (or not very much above) the ever increasing personal allowance and who are enrolled in a net pay pensi
We understand that HMRC has made a mistake with the 2017/18 Self-assessment (SA) tax calculation in respect of Scottish taxpayers who are taxable on the remittance basis, so that the main UK tax ra
The remit of the Employment Taxes Sub-Committee covers all aspects of employment taxes, from PAYE payroll processes and benefits-in-kind (including optional remuneration arrangements and terminatio
Alongside the Notice, HMRC also published a list of Making Tax Digital (MTD) for VAT software suppliers that they have been working with a
In July and August, ATT and CIOT representatives attended HMRC co-design workshops for an advance preview of HMRC’s current thinking on their front door for agents.
It is now almost ten years since the public launch of Bitcoin. Once a niche area, the number and variety of cryptocurrencies and similar digital tokens has exploded.
Our webinar covering the Requirement to Correct Certain Offshore Tax Non-Compliance in Schedule 18 Finance (No 2) Act 2017 took place on 18 July 2018 featuring CIOT volunteer Gary Ashford, Geoff Le
In his article in the February 2017 edition of Tax Adviser, Jon Stride explained the history of the Working Together initiative,
In summary, the legislation for penalties for failing to make returns introduces a new points-based penalty system, which will apply to returns (including MTD updates) with a regular filing frequen
