General Features

Technical
1 October 2017

The new Working Together Agent Forum has now gone live. Here’s how to get involved, and why you should do so.

Technical
1 October 2017

The CIOT provided written evidence to the Scottish Parliament’s Finance and Constitution Committee on its inquiry into the economic impact of Brexit. The submission focused on evidence provided to other Scottish Parliamentary committees over the past year that highlighted concerns on the possible tax implications of the UK’s decision to leave the EU.

Technical
1 October 2017

The European Union (Withdrawal) Bill was published in July 2017. This Bill is intended to be the legal basis of the application of what will become retained EU law in the UK following Brexit. The CIOT welcomes the early publication of this Bill, which provides all interested stakeholders with an opportunity to consider it.

Technical
1 October 2017

A summary of the key elements of Making Tax Digital, and what’s ahead.

Technical
1 September 2017

While tax advisers themselves must not give pension transfer advice, unless also suitably qualified and regulated by the FCA, tax may be a key factor in making appropriate choices.

Technical
1 September 2017

Entities engaging in financial transactions from 3 January 2018 will need a new identification code as part of enhanced global transparency measures.

Technical
1 September 2017

The Office of Tax Simplification (OTS) has published a focus paper calling for views on whether disincorporation relief (which is due to expire on 31 March 2018) is achieving its purpose.

Technical
1 August 2017

The impact of unclear and out of date guidance can be a significant barrier to the smooth and fair operation of the tax system.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 August 2017

Appeals to the tax tribunal can now be filed online.

Technical

The CIOT, LITRG and ATT have all responded to HMRC’s latest consultation on late submission penalties and late payment penalty interest.