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The IR35 Forum has been discussing the application of mutuality of obligation (MOO) to HMRC’s Check Employment Status for Tax tool (CEST).

In this article we summarise meetings of three of HMRC’s employment taxes forums, which are attended by CIOT volunteers, from June 2019. HMRC publishes the minutes of the meetings on GOV.UK.

The Order amends the scope of Group 2 (installation of energy saving materials), Schedule 7A to the VAT Act 1994. 

A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Budget 2018.

The full update and an example of a recent letter and certificate of tax position are provided on our website.

The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for R&D tax credits and RDEC claims by HMRC.

7 August 2019 is the deadline for the first quarterly VAT returns due under MTD (June to August, or ‘stagger one’ returns).

People who reached state pension age before 6 April 2016 were able to defer claiming their state pension and then, when claiming it, they can choose between an increased regular pension or taking a

The issue arises from the fact that the finance costs are disallowed in calculating an individual’s rental profits and relief is only given as a tax reduction in Step 6 of the calculation of income

Call for evidence on the Non-Domestic Rates (Scotland) Bill

The Non-Domestic Rates (Scotland) Bill (the Bill) aims to deliver most of the recommendations of the Barclay Review of non-dome