General Features

Technical
1 August 2019

As we approach the first quarterly submission deadline for MTD for VAT, we report below on a number of developments that might affect you and your clients.

Technical
1 August 2019

The CIOT has recently published an update for members which provides information about HMRC’s letters and some guidance to help members decide the most appropriate way to respond if a client receives one of the letters.

Technical
1 August 2019

CIOT made a written submission to the Finance and Constitution Committee of the Scottish Parliament in response to its call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill. CIOT and LITRG made a joint submission in response to the Scottish government consultation on a policy framework for devolved taxes, to which ATT submitted a separate response.

Technical
1 August 2019

The Low Incomes Tax Reform Group (LITRG) has recently published a detailed guide to help self-employed individuals and voluntary sector advisers who help the low-income self-employed.

Technical
1 July 2019

Although the digital record keeping part of MTD is now live for all mandated VAT registered taxpayers, it may still not be necessary to have signed up for the service yet. Below we have some reminders and information for taxpayers who have not yet signed up.

Technical
1 July 2019

LITRG respond to the Low Pay Commission’s consultation on the future arrangements for the minimum wage.

Technical
1 July 2019

CIOT made a written submission to the Local Government and Communities Committee in response to its call for evidence on the Non-Domestic Rates (Scotland) Bill. CIOT was also represented at a roundtable on the Land and Buildings Transaction Tax Additional Dwelling Supplement, organised by the Finance and Constitution Committee.

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.