Umbrella company market: call for evidence: CIOT and LITRG response
Umbrella companies are unregulated and there is a wide spectrum of operators.
Technical
Technical
Regulatory powers to change the Welsh Tax Acts
The Welsh Tax Acts (Power to Modify) Bill provides Welsh ministers with a power to make changes by regulations...
Notification of uncertain tax treatment: CIOT comments
HMRC published an initial draft of the technical guidance on this measure in August 2021. ...
Most popular reads
Latest briefings
Pre-6 April 2016 state pension lump sums
Those reaching state pension age can defer claiming their state pension.
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that took place this winter, whi...
R&D Tax Relief Report: CIOT and ATT responses
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz). ...
Mandatory disclosure rules consultation: CIOT response
At Budget 2021, the government announced that it would implement the OECD’s ‘Model Mandatory Disclosure Rules ...
Making Tax Digital for VAT: sign up windows for the voluntarily VAT registered
Making Tax Digital (MTD) for VAT became mandatory from 1 April 2019, though only for taxpayers that were oblig...
Penalties update
The government announced on 13 January 2022 that the start date of the new penalties regime for VAT registered...
VAT: early termination fees, compensation payments and dilapidations
Background In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we