Personal tax

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Although relevant annual receipts not exceeding £1,000 may be non-taxable and the allowance may replace a deduction for actual expenses, record-keeping obligations remain.

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Following a joint member survey, CIOT/ATT and LITRG responded to a call for evidence on rent-a-room relief.

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1 April 2018

The government has consulted further on the principle of tax conditionality as a means of tackling the hidden economy by requiring those who require licenses to operate to demonstrate they are properly registered for tax.

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1 April 2018

The CIOT and ATT have responded to the consultation that followed the government’s announcement at the Autumn Budget 2017 that most non-resident investors in UK land will be brought into UK tax on gains from April 2019.

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1 March 2018

The CIOT submitted written evidence to the Finance & Constitution Committee of the Scottish Parliament on a Bill to correct the 2013 LBTT Act. The CIOT, ATT and LITRG also report back from their quarterly meeting with the Scottish Government, a Scottish income tax stakeholder meeting with HMRC and the Revenue Scotland LBTT Project Board.

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People with hidden disabilities could soon be entitled to blue badge car parking permits under recent Department for Transport proposals . This could result in many more blue badges being issued and it seems as good a time as any to remind tax advisers of disabled people and/or their employers, that there are important tax reliefs that come with a blue badge.

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1 March 2018

HMRC has recently published its post implementation review of the Real Time Information (RTI) system.

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1 March 2018

New ‘risk to capital’ condition for venture capital schemes: draft guidance

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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.

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1 February 2018

The CIOT, ATT and LITRG will be meeting HM Treasury officials to discuss the call for evidence on rent-a-room relief. To help inform our response to government we would welcome input from members with experience of the scheme.