Apprenticeship levy
Connected companies could have found themselves liable to the apprenticeship levy even if their combined pay bill did no...
Technical
Technical
Scotland update: meeting with the chief executive of Revenue Scotland
Representatives of the CIOT’s Scottish technical sub-committee, the Scotland Hub and the Low Incomes Tax Reform Group (L...
CBCR: CIOT comments on EU Commission’s proposals for public reporting
The CIOT wrote to the Treasury before an EU working group meeting in April on the Commission’s proposals for public coun...
Most popular reads
Latest briefings
HMRC’s Post-implementation review of RTI
ATT's response What HMRC did well during the introduction of RTI The decision to defer the implementation of in-year f...
Working Together update
Members involved in the Working Together (WT) initiative will know that it is changing.
Agent Services (formerly Agent Online Self Serve)
The following is an update from Toni Clark, head of digital agent engagement at HMRC:
Corporate Contributions to Grassroots Sports: where is the goal?
The Treasury’s consultation document, Corporate Contributions to Grassroots Sports, is refreshingly brief and simple wit...
Corporate offence of failure to prevent the criminal facilitation of tax evasion
HMRC has published a second consultation document containing draft legislation and gui
Double taxation dispute resolution mechanisms: EU consultation
The CIOT welcomed this EU initiative and the prospect of improvements even if they might be limited only to the the bloc...
Problems for small business consultants using the VAT flat rate scheme
The ATT’s VAT sub-group has been following the progress of several cases through the tribunal courts, namely Chilly Wiza...