Technical

Welsh Revenue Authority’s Charter

Technical
Claire Thackaberry |
1 June 2018

The Welsh Revenue Authority (WRA) recently published its Charter of Standards and Values and their Corporate Plan for 2018-19 . The Charter was subject to a consultation which the Low Incomes Tax Reform Group (LITRG) responded to .

General Features

Scotland update: consultations on Land and Buildings Transaction Tax Group Relief and draft regulations in relation to Social Security appeals

Technical
Joanne Walker |
1 June 2018

The CIOT submitted a response to the Scottish government’s consultation on an amendment to Land and Buildings Transaction Tax group relief. LITRG responded to the Scottish government’s consultation on draft regulations making provision in relation to Social Security appeals, in particular the draft rules of procedure.

General FeaturesManagement of taxesPersonal tax

Transfers of going concerns – securing greater certainty for taxpayers after Intelligent Management Services Limited case

Technical
Jayne Simpson |
1 June 2018

The CIOT (and others) write to HMRC to clarify the position regarding transfers of going concerns for taxpayers following recent changes in guidance and the Intelligent Management Services Limited case

Indirect Tax

Update to Engagement Letters Guidance

Technical
Jane Mellor |
1 June 2018

The CIOT and ATT have been working with ACCA, AAT and STEP on an update to the engagement letters guidance

General Features

Have you signed up to the HMRC Agent Forum?

Technical
Helen Thornley |
1 June 2018

The Agent Forum has been up and running for nine months now. Have you joined?

General FeaturesManagement of taxes

Making Tax Digital

Technical
Richard Wild, Emma Rawson |
1 June 2018

Keep up to date with Making Tax Digital with the help of the CIOT and ATT.

General FeaturesIndirect TaxPersonal tax

Personal Tax Account, coding notices and underpayments

Technical
Gillian Wrigley |
1 June 2018

Personal tax accounts do not always show the code number that has actually been issued; and a few reminders in relation to PAYE underpayments.

Personal tax

Reform to workplace charging tax exemptions

Technical
Matthew Brown, Emma Rawson |
1 June 2018

HMRC has recently published for consultation draft guidance on workplace charging tax exemptions for electric and plug-in hybrid vehicles.

Employment Tax

What are your views on charity taxation and charitable tax reliefs?

Technical
Richard Wild |
1 June 2018

The Charity Tax Commission recently launched a call for evidence seeking views and evidence from anyone with relevant knowledge, expertise or experience of the system of charitable tax reliefs in the UK. We would be keen to hear your views.

General Features

House of Lords Constitution Committee inquiry into the legislative process: The Passage of Legislation through Parliament

Technical
George Crozier |
1 June 2018

The CIOT has made a number of proposals for improving parliamentary scrutiny of the Finance Bill and other tax legislation.

General Features