In recent years there has been evolving case law concerning whether activities are business or non-business for VAT purposes (and the related impact on input tax recovery) which HMRC have not comme
We have come across an issue in relation to PAYE tax codes for Scottish taxpayers who have second jobs.
With Brexit-related issues headlining our news and ‘a’ or ‘the’ Customs Union now a household name, as well as VAT pioneering the way for Making Tax Digital, the Indirect Tax sector is grappling wi
The Inquiry focused on many areas of VAT, such as the tax gap (its causes, how to reduce it, and advisers’ role in avoidance), Brexit (opportunities and challenges), experiences of business (for ex
At the Autumn Budget 2017, the government announced that the assessment time limit for cases of mistakes or non-deliberate offshore tax non-compliance will be increased to at least 12 years after t
Our response was based on feedback from members in practice providing advice to clients on the EIS rules and qualifying conditions.
Both the CIOT and ATT have responded to the consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before dilution’.
HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.
The ATT and CIOT have responded to HMRC’s consultation ‘Capital Gains Tax: Payment window for residential property gains (payment on account)’.
