Technical

Technical
1 November 2018

LITRG agree with Ofcom’s assessment of harm and proposals for reform

Technical
1 November 2018

The CIOT responded to a Scottish Government consultation on the implementation of several Barclay review group recommendations for the reform of the Scottish non-domestic rates system.

Technical
1 November 2018

The ATT submitted comments on the proposed changes in the 2018-19 draft Finance Bill to rent-a-room relief and highlighted the need for clear guidance.

Technical
1 November 2018

The ATT submitted comments on the proposed changes in the 2018-19 draft Finance Bill to the payment window for CGT on the sale of residential property from 6 April 2020.

Technical
1 November 2018

The CIOT blog page is another way that the Institute fulfils its charitable education objectives

Technical
1 November 2018

Following the government’s publication of the ‘no-deal’ technical notices covering indirect taxes (reported in October’s Tax Adviser ), CIOT representatives have met with parliamentarians and representatives from HM Treasury to discuss the impact to customs duty, VAT and excise duty. It is important to note that arising points for a ‘no deal’ position could be equally relevant when the UK fully exits the EU, and possibly during a transitional period, depending upon what is agreed.

Technica

The ATT, CIOT and LITRG have responded to a call for evidence by the House of Lords Economic Affairs Finance Bill Sub-Committee on HMRC powers and Making Tax Digital

Technical

The ATT, CIOT and LITRG have responded to a consultation on reform of HMRC’s information powers under FA 2008 Schedule 36, in particular the procedures surrounding third party notices.

Technical
1 November 2018

The ATT and CIOT have written to HMRC to ask for more guidance on compliance obligations which apply to all companies (regardless of size) looking to set off carried forward losses from April 2017.

Technical
1 November 2018

Implementation of the Fifth Money Laundering Directive will create further challenges.