Disguised remuneration loan charge reporting deadline reminder
The loan charge has crystallised a 2018 /19 tax liability for many individuals.
General Features
General Features
New scheme to help tackle problem debt, including tax debts
A call for evidence was published at the end of 2017, followed by a consultation outlining HM Treasury’s proposals....
Making Tax Digital for VAT
7 August 2019 is the deadline for the first quarterly VAT returns due under MTD (June to August, or ‘stagger one’ return...
Most popular reads
Latest briefings
HMRC letters and ‘certificates of tax position’ to individuals with offshore income, gains and assets – an update for CIOT members
The full update and an example of a recent letter and certificate of tax position are provided on our...
Scotland update – consultation on a policy framework for devolved taxes; call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill
Call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill The CIOT recently submitted wri...
New LITRG guide for the self-employed
The 100-page guide is intended to supplement existing material in the self-employment se
Making Tax Digital for VAT – still waiting to sign up?
Sign up deadlines For taxpayers that are on a calendar quarter VAT return (‘stagger 1’) and are not otherwise exempt fr...
Consultation on the minimum wage: LITRG response
As representatives for those on the lowest incomes, we obviously welcome the existence of the National Living Wage (NLW)...
Scotland update – engagement with Committees of the Scottish Parliament
Call for evidence on the Non-Domestic Rates (Scotland) Bill The Non-Domestic Rates (Scotland) Bill (the Bill) aims to d...
The Technical Teams of CIOT and ATT: help us to help you
The CIOT and ATT Technical Teams receive a large number of queries, both from members and from non-members....