Search

GOV.UK guidance structure, how updates to guidance are made and reliance on guidance were examined in HMRC’s Guidance Strategy Forum in January. 

HMRC published Revenue & Customs Brief 12/ 20: VAT early termination fees and compensation payments on 1 September 2020.

The Low Incomes Tax Reform Group has approached HMRC to seek an understanding of the way powers of attorney are dealt with by the department.

There has been a minor change to the Member in Practice definition which clarifies which members are within the scope of the Professional Indemnity Insurance Regulations.

HMRC have recently established two new forums, the Construction Forum, which will consider any tax-related issues affecting the construction sector, and the Small Business Technical forum, which wi

The CIOT has provided further written and oral evidence to the Treasury Committee’s inquiry into the economic impact of coronavirus, more recently focusing on the gaps in government support.

HMRC consulted recently on changes to the SDLT1 form in advance of the introduction of the stamp duty land tax surcharge of 2% for non-residents. 

The CIOT welcomed the changes to the hybrid and other mismatches regime for corporation tax announced by the government in November 2020, but sought further clarification around some of the changes

The CIOT responded to the reports published by the OECD on the Blueprints for Pillar One and Pillar Two, the proposals by the Inclusive Framework to address the challenges of the digitali

The CIOT have taken part in HMRC’s stakeholder consultation seeking input into their annual review of the priorities for the UK’s network of double taxation agreements for the coming year.