Technical

Technical

The CIOT and ATT Technical Teams receive hundreds of queries each year. While there are many areas where we can assist, we are unable to answer all of them in the way that the enquirer might hope (read on to find out why). We can assist in a number of areas, though we often need your help in gathering supporting evidence.

Technical
1 June 2019

HMRC has added some important updates to VAT Notice 700 /22, including three relaxations to the digital record keeping requirements. The process for enrolling into Making Tax Digital if you do not have a Unique Taxpayer Reference has also been clarified.

Technical
1 June 2019

LITRG highlights issues surrounding accessibility of MTD-capable software for people with particular needs.

Technical
1 June 2019

HMRC’s updated view on attempts to avoid an income tax charge when a company is wound up.

Technical

The ATT and CIOT have responded to a consultation proposing an additional 1% SDLT charge for non-resident purchasers of residential property in England and Northern Ireland, highlighting a number of areas where the policy may have unintended and adverse consequences.

Technical
1 June 2019

In April ATT representatives attended a workshop as part of HMRC’s Master Customer Journey work, looking at the experience of an individual who has become a trustee for the first time.

Technical
1 June 2019

The CIOT has submitted responses to two recent VAT consultations.

Technical
1 June 2019

A round-up of some recent meetings with the Scottish government and an update on the introduction of Air Departure Tax.

Technical
1 June 2019

Recent developments in Welsh devolved taxes include new regulations amending tax legislation for changes arising from the UK’s exit from the EU and updated Land Transaction Tax guidance for ‘garden and grounds’.

Technical
1 June 2019

Accessing a small pension pot can cause difficulties with tax relief on future pension savings. Tell us if you know someone who has been affected.