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Tolley Nov 21 - 2
Tolley Nov 21 - 3
Blick Nov 21
Finance Bill 2021/22 draft legislation: powers to tackle electronic sales suppression
We strongly support HMRC’s efforts to deal with tax evasion like electronic sales suppression.
Welcome to the November Technical Newsdesk
Following the announcement on 23 September that Making Tax Digital for Income Tax (MTD for ITSA), and the reform of basis periods, were to be delayed, we received several thank you messages fr
Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, employer provided coronavirus testing and the High Income Child Benefit Ch
Budget representation: Employee Ownership Trusts
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership Trust provisions to eliminate unnecessary costs, remove a potential
Budget representation: Exchequer implications for the UK of remote working abroad
The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequences of the trend towards UK employees working remotely abroad.
Budget representation: assignment and enforcement of loan charge loans
The CIOT has recommended to government that they take action to prevent third parties seeking repayment of loans received and taxed as remuneration under disguised remuneration schemes.
