General Features

Technical

The impact of unclear and out-of-date guidance can be a significant barrier to the smooth and fair operation of the tax system. This is an issue that our members regularly contact us about. What can be done to improve the current situation?

Technical
1 May 2018

The month, in our series of articles about the CIOT’s technical sub-committees, CIOT Technical Officer Sacha Dalton outlines the work of the Corporate Taxes sub-committee.

Technical
1 April 2018

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

Technical

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

Technical
1 April 2018

The CIOT has formed a new Welsh Technical sub-committee coinciding with the Welsh devolved taxes coming on stream in April 2018.

Technical
1 March 2018

The CIOT submitted written evidence to the Finance & Constitution Committee of the Scottish Parliament on a Bill to correct the 2013 LBTT Act. The CIOT, ATT and LITRG also report back from their quarterly meeting with the Scottish Government, a Scottish income tax stakeholder meeting with HMRC and the Revenue Scotland LBTT Project Board.

Technical
1 March 2018

The tax-free childcare roll-out completed on 14 February 2018. This article provides an update on the scheme and what it means for employer supported childcare schemes.

Technical

People with hidden disabilities could soon be entitled to blue badge car parking permits under recent Department for Transport proposals . This could result in many more blue badges being issued and it seems as good a time as any to remind tax advisers of disabled people and/or their employers, that there are important tax reliefs that come with a blue badge.

Technical
1 March 2018

HMRC has recently published its post implementation review of the Real Time Information (RTI) system.

Technical

New procedures have been put in place by HMRC to address agents’ security concerns where HMRC need to arrange a call back or when HMRC make an unexpected call to agents about their clients.