Technical

The Technical Teams of CIOT and ATT: help us to help you

Technical
Richard Wild, Helen Thornley |
1 June 2019

The CIOT and ATT Technical Teams receive hundreds of queries each year. While there are many areas where we can assist, we are unable to answer all of them in the way that the enquirer might hope (read on to find out why). We can assist in a number of areas, though we often need your help in gathering supporting evidence.

General Features

Making Tax Digital: important updates to VAT Notice 700/22, and enrolling businesses with no Unique Taxpayer Reference

Technical
Richard Wild |
1 June 2019

HMRC has added some important updates to VAT Notice 700 /22, including three relaxations to the digital record keeping requirements. The process for enrolling into Making Tax Digital if you do not have a Unique Taxpayer Reference has also been clarified.

General FeaturesIndirect Tax

Making Tax Digital for VAT: choosing software

Technical
Sharron West |
1 June 2019

LITRG highlights issues surrounding accessibility of MTD-capable software for people with particular needs.

General FeaturesIndirect Tax

Company distributions in a winding up and Spotlight 47

Technical
Margaret Curran |
1 June 2019

HMRC’s updated view on attempts to avoid an income tax charge when a company is wound up.

General Features

SDLT: non-UK resident surcharge consultation

Technical
Helen Thornley, Kate Willis |
1 June 2019

The ATT and CIOT have responded to a consultation proposing an additional 1% SDLT charge for non-resident purchasers of residential property in England and Northern Ireland, highlighting a number of areas where the policy may have unintended and adverse consequences.

General FeaturesPersonal tax

The Master Customer Journey for New Trustees

Technical
Helen Thornley |
1 June 2019

In April ATT representatives attended a workshop as part of HMRC’s Master Customer Journey work, looking at the experience of an individual who has become a trustee for the first time.

General FeaturesInheritance Tax and trusts

CIOT responses to recent VAT consultations

Technical
Jayne Simpson |
1 June 2019

The CIOT has submitted responses to two recent VAT consultations.

Indirect Tax

Scotland update: recent meetings and an Air Departure Tax update

Technical
Joanne Walker |
1 June 2019

A round-up of some recent meetings with the Scottish government and an update on the introduction of Air Departure Tax.

Personal tax

Welsh devolved taxes update

Technical
Kate Willis |
1 June 2019

Recent developments in Welsh devolved taxes include new regulations amending tax legislation for changes arising from the UK’s exit from the EU and updated Land Transaction Tax guidance for ‘garden and grounds’.

General Features

Relief for pension contributions

Technical
Gillian Wrigley |
1 June 2019

Accessing a small pension pot can cause difficulties with tax relief on future pension savings. Tell us if you know someone who has been affected.

Personal tax