Technical

TECHNICAL

ATT and CIOT representatives attended a meeting of the Trusts and Estates Agent Advisory Group in February which discussed a number of practical trust and estate matters.

TECHNICAL
7 May 2021

A brief overview of HMRC meetings of the Employment and Payroll Group, Collection of Student Loans Group, the Construction Forum and the Small Business Technical Forum attended by representatives of the CIOT, LITRG and ATT.

TECHNICAL

The CIOT has responded to HMRC’s recent consultation, which proposes changes to the rules for apportioning the consideration (payment) between supplies with mixed liabilities in a single transaction.

TECHNICAL

The CIOT, ATT and LITRG has fed into the Office of Tax Simplification’s call for evidence in relation to third-party personal tax data about individual taxpayers and whether it would be helpful for this to be submitted to HMRC on their behalf. While thinking that in some circumstances this could be helpful, there should be safeguards and clarity around responsibilities.

TECHNICAL

A roundup of the CIOT, ATT and LITRG’s ‘Tax Day’ activity, our submissions to the Treasury Committee, and the next steps in the Budget and policy making process.