Do you have any clients in receipt of an Access to Work grant?
The Access to Work scheme is run by the Department for Work and Pensions (DWP) and gives grants to help disabled people ...
General Features
General Features
Avoidance involving profit fragmentation: Clause 16
Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitt...
Tax treatment of social security income: Clause 12 (Scotland)
Clause 12 of the Finance Bill sets out the tax treatment of a number of different types of social security income, inclu...
Most popular reads
Latest briefings
Spotlight on International Taxes and EUHR Sub-Committees
The remit of the International Tax sub-committee includes UK direct taxes, and in particular UK corporation tax, as they...
Agents road test HMRC digital forms
In October, a number of ATT members took part in individual research sessions looking at how agents complete and submit ...
Making Tax Digital: an update
The VAT pilot is live The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on s...
LITRG Budget summary: is austerity really coming to an end?
Following Budget 2018, the LITRG technical team examined the announcements in relation to tax and benefits, to work out ...
CIOT sends its analysis of the Autumn Budget 2018 to the Treasury Committee
After each major fiscal event the House of Commons Treasury Committee opens an inquiry to determine the extent to which ...
CIOT meeting with the Financial Secretary to the Treasury
On MTD, we again expressed our concerns over the timescales and stated benefits of the project.
Spotlight on the Property Taxes Sub-committee
The CIOT’s Property Taxes technical sub-committee was established in 2007 under the then chairmanship of Lakshmi Narain ...