Taxation of employee expenses call for evidence
The consultation document states that the government’s main objectives of this review are to understand:...
Technical
Technical
Real-time VAT collection (split payment method)
On 20 March 2017, HMRC published a call for evidence on changes to the way VAT is collected in relation to online shoppi...
Combatting VAT fraud: options to tackle fraud on the provision of labour in the construction sector
Announced at Spring Budget 2017, HMRC have published a call for evidence on ‘Fraud on provisi
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Non-resident landlord companies to come within corporation tax regime
On 20 March 2017 the government published the anticipated consultation document on proposals t
Finance Bill briefings
At time of writing technical officers from CIOT, ATT and LITRG are working on around 30 separate briefings for MPs scrut...
Scotland update: Call for evidence on the Air Departure Tax (Scotland) Bill
The CIOT has submitted written evidence to the Finance and Constitution Committee of the Scottish Parliament, in respons...
Update on the marriage allowance
Following our article in July 2016’s Tax Adviser, we have had many contacts from
Pensions: Reduction in money purchase annual allowance
The pension flexibilities introduced in April 2015 gave savers the ability to access defined contribution pensions as be...
Single finance guidance body
For the unrepresented individual, understanding and dealing with financial matters can be a minefield....
Flat rate scheme: guidance on new ‘limited cost business’ status
These changes have previously been reported in the March edition of Technical Newsdesk, and a feature article by Neil Wa...