Technical

HMRC interest in websites of tax advisers

Technical
Jane Mellor, Margaret Curran |
1 April 2018

Recent HMRC interest in websites when tackling tax avoidance and a reminder to members to keep their own websites under review.

Professional standardsTechnical

VAT and vouchers: CIOT responds to consultation

Technical
Jayne Simpson |
1 April 2018

The CIOT responded to HMRC’s consultation on VAT and vouchers, arising from the EU Vouchers Directive (2016/1065 of 27 June 2016) that seeks to harmonise the voucher rules throughout the EU.

Indirect Tax

Qualifying care relief: LITRG comments on draft regulations which would change the rules

Technical
Gillian Wrigley |
1 April 2018

HMRC have published draft amendment regulations on qualifying care relief and LITRG has submitted comments on these

General Features

PAYE Settlement Agreement (PSA) process: CIOT, ATT and LITRG respond to consultation

Technical
Matthew Brown, Helen Thornley, Victoria Todd |
1 April 2018

HMRC published a short consultation in February 2018, looking at making changes to the PAYE Settlement Agreement (PSA) process to remove the requirement for employers to annually agree their PSA with HMRC and pave the way for a future online process. CIOT, ATT and LITRG responded to HMRC and while welcoming the introduction of ‘enduring agreements’ raised concerns around the removal of the reasoning for HMRC to cancel a PSA contained in the current legislation.

Employment Tax

Rent-a-room relief: CIOT, ATT and LITRG respond to HMRC’s Call for Evidence

Technical
Matthew Brown, Helen Thornley, Meredith McCammond |
1 April 2018

Following a joint member survey, CIOT/ATT and LITRG responded to a call for evidence on rent-a-room relief.

Personal tax

Client Notification Letters: Results of a CIOT and ATT member survey

Technical
Margaret Curran |
1 April 2018

We surveyed our members during November 2017 for their views on how they approached compliance with the obligations imposed on them by the International Tax Compliance (Client Notification) Regulations 2016 and to obtain feedback on their experiences.

Management of taxes

Tax conditionality in public sector licensing: LITRG responds to consultation

Technical
Tom Henderson |
1 April 2018

The government has consulted further on the principle of tax conditionality as a means of tackling the hidden economy by requiring those who require licenses to operate to demonstrate they are properly registered for tax.

Employment TaxOMBPersonal tax

Making Tax Digital interest harmonisation and sanctions for late payment: CIOT, ATT and LITRG responses to consultation

Technical
Margaret Curran, Will Silsby, Joanne Walker |
1 April 2018

The CIOT, ATT and LITRG have responded to the HMRC consultation on Making Tax Digital: interest harmonisation and sanctions for late payment.

General FeaturesManagement of taxes

Corporate Interest Restriction: HMRC guidance and portal to assist with the new rules

Technical
Sacha Dalton |
1 April 2018

On 28 February 2018, HMRC launched a digital portal for the corporate interest restriction (CIR) aimed at enabling taxpayers to appoint a reporting company and for the reporting company to be able to submit an interest restriction return. Companies can use this portal by logging on with the same credentials that are used to complete their corporation tax return.

International TaxLarge Corporate

Royalties withholding tax: CIOT responds to consultation

Technical
Sacha Dalton |
1 April 2018

Following an announcement at the Autumn Budget, the government published a consultation document on Royalties Withholding Tax on 1 December 2017. Following a meeting with HMRC and HMT, the CIOT responded to these proposals, reiterating our view that, following the US tax reforms, which occurred after the announcement, the proposed measures would not raise any significant revenue for the Exchequer, but would result in significant costs for HMRC (as well as taxpayers) in terms of compliance.

International TaxLarge Corporate