Technical

Technical
1 August 2019

As we approach the first quarterly submission deadline for MTD for VAT, we report below on a number of developments that might affect you and your clients.

Technical
1 August 2019

CIOT has written to HMRC regarding the current delays in HMRC processing claims for R&D tax credits and RDEC claims. HMRC say they are addressing the problem and we will continue to monitor the position, hoping to see improvements soon.

Technical
1 August 2019

The CIOT has recently published an update for members which provides information about HMRC’s letters and some guidance to help members decide the most appropriate way to respond if a client receives one of the letters.

Technical
1 August 2019

The regulations for the new Structures and Buildings Allowance have now been passed by Parliament. The final version of the secondary legislation was published with HMRC’s response to previous rounds of consultation in June.

Technical
1 August 2019

Following the recent consultation period (as reported in June’s Technical Newsdesk ), The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019 was laid on 21 May and comes into effect on 1 October 2019.

Technical
1 August 2019

A round up of HMRC employment taxes related consultative forum meetings, including the Employment and Payroll Group, Student Loan Consultation Group and Statutory Payments Consultation Group.

Technical
1 August 2019

The CIOT has written to HMRC regarding the meaning of mutuality of obligation (MOO) and its application to HMRC’s Check Employment Status for Tax tool (CEST) following various discussions at the IR35 Forum and HMRC papers on MOO.

Technical

The ATT and CIOT have responded to the HMT Consultation on the Transposition of the Fifth Money Laundering Directive (5MLD) published on 15 April 2019 commenting on the implications for trusts and their trustees.

Technical
1 August 2019

CIOT made a written submission to the Finance and Constitution Committee of the Scottish Parliament in response to its call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill. CIOT and LITRG made a joint submission in response to the Scottish government consultation on a policy framework for devolved taxes, to which ATT submitted a separate response.

Technical
1 August 2019

The Welsh Government considers a social care levy for Wales.