Technical

Technical
1 May 2018

Last month, Meredith McCammond of LITRG explored how Real Time Information data is used in the benefits system. In this article, we explore potential problems that may occur and provide some important updates on the use of RTI data in the universal credit system.

Technical

The Government have announced that the tax and National Insurance (NI) relief offered through childcare vouchers will remain available to new applicants for a further six months

Technical

The CIOT and ATT submitted responses to the Scottish government’s consultation on the criteria for determining eligibility to a first-time buyers’ relief and the draft secondary legislation required to deliver the relief.

Technical
1 May 2018

Following the publication of responses to the VAT grouping consultation in December 2017, HMRC invited respondents to meetings in March, to consider three potential options for the expansion of VAT grouping following the CJEU judgment in the joined cases of Larentia + Minerva (C-108/14) and Marenave (C-109/14). The options are limited to those that could be introduced without amending the current control test.

Technical

HM Treasury have launched a wide ranging call for evidence on the design of the VAT threshold, and the ATT and CIOT would like to hear your views

Technical
1 May 2018

HMT and HMRC are consulting on changes to Entrepreneurs’ Relief to ensure that the conditions do not discourage entrepreneurs from seeking external finance for their companies

Technical

The government published its response to the Taylor review of modern working practices in February 2018. As part of that response a consultation on employment status was published, to which the CIOT and ATT will be responding.

Technical

The ATT and CIOT have met with HMRC to discuss potential reforms to the corporate intangible fixed assets regime.

Technical
1 May 2018

We have received reports that HMRC are re-working SA302 payment calculations for some self-employed clients to take out the Class 2 National Insurance contributions.

Technical
1 May 2018

The CIOT and ATT have been working on FAQs based on queries we have received. These should assist members generally with some of the queries they may have in relation to the General Data Protection Regulation.