General Features

Technical
1 March 2018

In the first of a series of articles about the CIOT’s technical sub-committees, we review the work of the Management of Taxes (MOT) sub-committee and its two sub-groups.

Technical
1 February 2018

The CIOT and LITRG report back from the Air Departure Tax Stakeholder Forum, the Administrative Justice Working Group and on the Scottish Government’s Draft Budget for 2018/19.

Technical
1 January 2018

The CIOT reports back from the Land and Buildings Transaction Tax Forum and on the Scottish government’s income tax discussion paper.

Technical
1 January 2018

LITRG has responded to a technical consultation on draft secondary legislation relating to Help to Save accounts. The regulations follow on from earlier consultations on key aspects of the scheme.

Technical
1 January 2018

From 1 October 2017, new employers will have immediate duties

Technical
1 January 2018

The CIOT and ATT have met with the Office of Tax Simplification (OTS) to discuss the potential impact of replacing capital allowances with a deduction for accounting depreciation

Technical

The CIOT and ATT recently asked members why they might still need to contact HMRC for SA302 calculations. We have sent the feedback we received to HMRC, and will keep members informed of any further developments in this area.

Technical
1 January 2018

The Autumn Budget revolved around embracing the future, in particular the changes, challenges and opportunities facing the UK as we prepare for Brexit – but what were the key announcements for those on the lowest incomes?

Technical
1 January 2018

Finance Bill 2017-18 was published on 1 December. At time of writing it was scheduled to get its second reading in the House of Commons on 11 December and for two days of debate in Committee of the Whole House on 18 and 19 December. The remaining clauses are expected to be debated in Public Bill Committee in the New Year, with the Bill passing its remaining stages and gaining Royal Assent before the end of March.

Technical
1 December 2017

LITRG recently responded to a consultation by the Director of Labour Market Enforcement which moots a possible extension of the GLAA licensing system.