Technical

Technical
1 February 2019

The time limit to file a Stamp Duty Land Tax (SDLT) return and pay the tax due will reduce from 30 days to 14 days from 1 March 2019. New regulations make consequential amendments and changes to the return particularly for a deferment application

Technical
1 February 2019

On 1 March 2019, the VAT accounting treatment for part and full payments for supplies that are retained/non-refundable where a customer does not take up the supply, changes from VAT free compensation to taxable consideration. Where a service is not used or goods are not collected by the customer, these are known as ‘unfulfilled supplies’.

Technical
1 February 2019

Round up of HMRC employment taxes related consultative forum meetings, including the Employment and Payroll Group, IR35 Forum, Student Loan Consultation Group and Pensions Industry Stakeholder Forum.

Technical
1 February 2019

What are your recent experiences of dealing with HMRC’s clearance services?

Technical
1 February 2019

HMRC are considering an annual refresh of the collection of Inheritance Tax Account (IHT100) forms.

Technical
1 February 2019

The VAT pilot has been opened up to all businesses who are mandated into MTD from 1 April 2019, but care needs to be taken to sign up at the right time. HMRC is also writing directly to businesses – have you/your clients received a letter?

Technical
1 February 2019

With time running out for workers to settle with HMRC before the loan charge crystallises, LITRG has released an article providing some urgently needed clarity around HMRC’s settlement option. Although the article is aimed at unrepresented taxpayers, it may also be useful to advisers who are trying to assist clients facing the loan charge.

Technical
1 February 2019

The new Structures and Buildings Allowances could apply to expenditure currently being incurred by businesses, though consultation continues over their exact scope and operation.

Technical
1 February 2019

Finance (No.3) Bill completed its Commons stages after an unusually eventful passage which saw four sets of government amendments and six opposition amendments passed.

Technical
1 February 2019

In the last in our series of articles about the CIOT’s technical sub-committees, CIOT Technical Officer Kate Willis outlines the work carried out by the Capital Gains Tax & Investment Income (CGT&II) Sub-committee.