Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It pro...
General Features
General Features
Tribunal Procedure Committee: Written reasons consultation
Time limit for requesting written reasons
The future looks… varied and busy: a roundup of Budget consultations
Our work on the day of Autumn Budget 2024 and immediately afterwards are covered in the article by George Crozier in the...
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Simple assessment: not so simple perhaps?
From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:
Scotland: inquiry on framework legislation and Henry VIII powers
The committee launched the inquiry with a view to finding out more about how framework bills affect parliamentary scruti...
Joint CIOT/ICAEW HMRC service level project
HMRC customer service levels have been a longstanding and continued concern for our members.
LITRG trial new umbrella company payslip audit service for workers
We have a lot of information available on our website to help people understand umbrella companies and manually check wh...
CIOT technical team successes
Here are our successes for the quarter ending 30 September 2024 in which the CIOT was instrumental in effecting change a...
Making Tax Digital for Income Tax
Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 18 months away, with taxpayers with income...
Voluntary National Insurance contributions for older years and Home Responsibilities Protection: potential for doubling up?
As readers will be aware, it is usually possible to make voluntary National Insurance contributions (NICs) going back up...