New HMRC Construction and Small Business Technical Forums
HMRC have recently established two new forums, the Construction Forum, which will consider any tax-related iss...
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Office of Tax Simplification Capital Gains Tax Review: CIOT, ATT and LITRG responses to stage two
The CIOT, ATT and LITRG have responded to the second stage of the Office of Tax Simplification’s call for evid...
Making Tax Digital for corporation tax
A consultation has been launched seeking views on how Making Tax Digital could be extended to corporation tax....
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Universal credit: trading via a company
LITRG outlines the ‘look through’ rules for universal credit claimants trading via a limited company. ...
The scope of qualifying expenditure for R&D tax credits: CIOT response
The CIOT responded to the consultation published in July 2020 on potential changes to the scope of qualifying ...
Business rates review: CIOT response
The CIOT responded to the business rates call for evidence.
Preventing abuse of the R&D tax relief for SMEs: ATT response
The ATT has responded to the latest HMRC consultation regarding the cap on the repayable credit available unde...
Office of Tax Simplification capital gains tax review: call for evidence
The Office of Tax Simplification has launched a wide-ranging review of capital gains tax and the views and exp...
COVID-19: Self-Employment Income Support Scheme
Claims for the second round of the Self-Employment Income Support Scheme can be made from 17 August to 19 Octo...
Welsh Revenue Authority guidance for Land Transaction Tax
Building on an earlier paper to the Welsh Revenue Authority on attributes of good guidance, the CIOT considers...