Technical

Technical
1 December 2019

A round up of recent developments in MTD for VAT, including the potential to extend the soft landing for digital links and problems for overseas businesses.

Technical
1 December 2019

The CIOT recently commented on a consultation document and draft regulations which require taxpayers and advisers to report certain cross-border tax arrangements to HMRC.

Technical
1 December 2019

The CIOT has responded to the consultation on the draft regulations concerning the capital gains tax treatment of disposals of interests in UK property rich collective investment vehicles by non-UK residents.

Technical
1 December 2019

The CIOT has written to HMRC requesting clarification of the way SDLT house builder relief operates for limited liability partnerships.

Technical
1 December 2019

This year’s Indirect Tax Conference was held at the America Square Conference Centre on 8 October 2019. Chaired by Alan McLintock, the chair of the CIOT’s Indirect Taxes Sub-committee, some of the UK’s leading VAT advisers spoke about relevant current issues from their areas of specialism.

Technical
1 December 2019

On 15 October, HMRC wrote to around 95,000 VAT registered taxpayers to confirm that they had auto-enrolled themselves onto Transitional Simplified Procedures. The letter has been published on the CIOT’s website . Businesses should check whether they need to obtain a duty deferment account.

Technical
1 December 2019

From 1 November 2019, the eligibility criteria for joining a VAT group has been extended to individuals, partnerships and Scottish partnerships, provided the qualifying criteria for ownership and control are met. Previously, only bodies corporate were eligible to be treated as members of a VAT group.

Technical
1 December 2019

HMRC have dropped plans which would have required businesses to quantify the amount of state aid they receive when claiming the employment allowance from April 2020.

Technical
1 December 2019

There is a new requirement for employment agencies to provide new agency workers with information in the form of a document to be known as a ‘key information document’.

Technical
1 December 2019

LITRG have been busy responding to the recent consultations issued by the government as part of the next phase of the Good Work Plan. Here we round up the consultations and our responses.