Work and Pensions Committee inquiry: Self-employment and the gig economy
LITRG have responded to the Work and Pensions Committee (WPC) inquiry into self-employment and the gig economy....
Technical
Technical
Update on limiting child tax credit and universal credit to a maximum of two children
Child tax credit (CTC) is paid by HMRC to support families with children.
Changes to the VAT Flat Rate Scheme
Background HMRC explained the nature and scale of the abuse of the Flat Rate Scheme (FRS) at meetings attended by repre...
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House of Lords call for evidence on use of secondary legislation
Secondary legislation – the delegation of powers The CIOT has always maintained that tax laws should be enshrined in pr...
HMRC consultation: Tax-advantaged venture capital schemes – streamlining the advance assurance service
The consultation paper suggests several options for streamlining the service for companies using tax-advantaged venture ...
Draft FB 2017 Cl 94 Sch 22: Requirement to correct certain offshore tax non-compliance
The government consulted on introducing a requirement to correct in August 2016, as part of their proposals to tackle of...
Draft FB 2017 Cl 91: Errors in taxpayers’ documents (penalties for users of defeated avoidance)
In the February edition of Technical Newsdesk CIOT set out its initial views on the draft
Draft FB 2017 Cl 43 Sch 14: VAT zero-rating of adapted motor vehicles
Ten years ago, LITRG published a report entitled ‘VAT and disabled people – the case for remo
Draft FB 2017 Cl 42 Sch 13: IHT on enveloped overseas property with value attributable to UK residential property
On 5 December the Government published a response to the further consultation on the reforms t
Draft FB 2017 Cl 40: Deemed domicile, income and capital gains tax
The CIOT has submitted a response to the first tranche of the FB17 draft consultative clauses, published on 5 December 2...