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COVID-19: Inheritance tax process changes
In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COVID-19 pandemic.
COVID-19: Further updates for indirect tax
Further to the COVID-19 measures for indirect tax highlighted in our article in the May edition
COVID-19: High income child benefit charge: reductions in income
LITRG looks at some of the impacts in respect of the high income child benefit charge on those entitled to child benefit who have seen their income reduce as a result of the coronavirus
COVID-19: Funds in childcare schemes: changes of circumstances
The Low Incomes Tax Reform Group (LITRG) explains some points to take into account if taxpayers are thinking about accessing funds saved in childcare schemes.
Finance Bill 2020: business as usual
The CIOT, ATT and LITRG are providing briefings to MPs on the Finance Bill as part of our organisations' objectives to advance public education in taxation, helping to make tax legislation
Car fuel benefit charge for hybrid cars and the ‘making good’ rule
We look at the issue of what it means to make good the whole cost of fuel to escape a fuel benefit charge where the company car is a hybrid.
Employer-provided living accommodation: representative occupier concession withdrawn from April 2021
HMRC is withdrawing the 'representative occupier' exemption from the employer-provided accommodation benefit-in-kind charge with effect from April 2021.
VAT: Call-off stock: updated HMRC guidance and administrative changes
The European Commission updated Article 17a of the Principal VAT Directive with effect from 1 January 2020 as part of its four quick fixes programme to simplify VAT in the EU.
Updated engagement letter guidance issued
The joint professional bodies' engagement letters working party (AAT, ACCA, ATT, CIOT and STEP) issued the latest update to engagement letters guidance on 27 A
