Technical

Technical
1 August 2018

The CIOT requests feedback on issues with tax codes experienced by Scottish taxpayers and the LITRG reports back on a Scottish government meeting on the Carer’s Allowance Supplement.

Technical
1 August 2018

The ATT and CIOT have commented on a draft discussion paper which sets out HMRC’s policy views following a number of recent court decisions concerning whether activities are business or non-business for VAT purposes.

Technical
1 August 2018

Whilst split payment might accelerate and secure the payment of an amount representing VAT to HMRC, it will inevitably bring complexity for businesses, payment handlers, advisers and HMRC. It is vital that these complexities and costs are fully understood before split payment is progressed, to ensure that the benefits sufficiently outweigh the costs.

Technial
1 August 2018

The CIOT and the STPG have been working with HMRC to seek clarification of some aspects of the definition of residential property for SDLT.

Technical
1 August 2018

The ATT and CIOT have submitted comments on draft guidance covering the workplace charging tax exemption for electric and plug-in hybrid vehicles.

Technical
1 August 2018

The ATT and CIOT have recently responded to a consultation on how best to extend the tax relief available to individuals paying for their own work-related training who cannot obtain relief under current rules.

Technical

CIOT, LITRG and ATT all responded to the consultation on proposals to extend the existing security deposit legislation and the discussion document exploring ways to tackle abuse of the insolvency regime to avoid or evade tax liabilities, including through the use of phoenixism, noting the interconnection between the two proposals

Technical
1 August 2018

The LITRG submitted a response to HM Treasury’s call for evidence on how digital technology is changing the way people make payments with a general transition away from cash to using digital payment methods. The call for evidence was very wide-ranging and LITRG only responded to questions which we have experience to answer such as on how the government could reduce tax evasion and the hidden economy.

Technical
1 August 2018

The CIOT has responded to the Charity Tax Commission’s call for evidence for a review of charity taxation and tax reliefs. In our response we focused on our objectives for the tax system, highlighting the complexity of many reliefs, their inconsistent application, and how they have not kept up with changes in how public services are delivered.

Technical
1 August 2018

An update on the Treasury Committee’s inquiry on Childcare, including the interactions between the various schemes, following publication of the Government’s response to the Committee’s report.