Technical

LITRG support NHS personal budget holders to use CEST tool

Technical
Meredith McCammond |
1 December 2018

New employment status help for disabled people who take on a carer.

Employment Tax

Costs in the Upper Tribunal

Technical
Margaret Curran |
1 December 2018

The CIOT has written to the President of the Upper Tax Tribunal and Chancery Chamber setting out some concerns we have about the costs regime in the Upper Tribunal.

Management of taxes

Welsh rates of income tax

Technical
Claire Thackaberry, Kate Willis |
1 December 2018

The Welsh Government has confirmed its intention to set Welsh income tax rates from April 2019. HMRC will continue to collect the tax and has issued a short consultation on draft statutory instruments alongside a technical note to which LITRG and the CIOT have responded, highlighting some of the issues around implementation.

Personal tax

Agents road test HMRC digital forms

Technical
Helen Thornley |
1 December 2018

In October, a number of ATT members took part in research sessions to help HMRC design digital forms that meet the needs of agents.

General Features

HMRC’s Employment Taxes Forums

Technical
Matthew Brown |
1 December 2018

Round up of HMRC employment taxes related consultative forum meetings, including the Employment and Payroll Group, Student Loan Consultation Group, IR35 Forum and Expatriate Tax Forum.

Employment Tax

Carried forward corporation tax losses: compliance requirements

Technical
Emma Rawson, Sacha Dalton |
1 December 2018

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

Large CorporateManagement of taxesOMB

Making Tax Digital: an update

Technical
Jayne Simpson, Margaret Curran |
1 December 2018

HMRC has been running a private pilot for Making Tax Digital (MTD) for VAT since April 2018 with privately invited clients of software developers that were going through testing. Once the private pilot interface was tested thoroughly and further functionality delivered, HMRC were able to open the pilot publicly, although they have taken decisions to limit entry initially as well as delay MTD for VAT mandation for certain complex businesses. HMRC have also started writing directly to businesses to tell them about MTD.

General FeaturesIndirect TaxManagement of taxes

Voluntary tax returns

Technical
Margaret Curran |
1 December 2018

Voluntary tax returns are to be put on a statutory footing following several recent First-tier Tribunal cases which have concluded that where the taxpayer had submitted a tax return to HMRC voluntarily, the return was not a valid return.

Management of taxes

LITRG Budget summary: is austerity really coming to an end?

Technical
Joanne Walker |
1 December 2018

LITRG published a summary of the Budget announcements that affect those on low to modest incomes, explaining the effects of some of them.

General FeaturesPersonal tax

CIOT sends its analysis of the Autumn Budget 2018 to the Treasury Committee

Technical
Richard Wild |
1 December 2018

The Treasury Committee has opened its inquiry in the Budget, and the CIOT has scored various Budget announcements against the Treasury Committee’s principles of tax policy. How well did it score? Read on to find out.

General Features