Rating the Autumn Statement
In the past we have been asked by the House of Commons’ Treasury committee to report on how well the Budget me...
Technical
Technical
Towards a TMA for Welsh taxes
The Wales Bill received royal assent on 17 December 2014. The Wales Act 2014 includes provision for: ...
Reform of close company participator rules
It was announced in the Autumn Statement 2014 that the government has completed its review into the tax charge...
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Proposed new rules for dismembering and resolving enquiries
The Autumn Statement included the announcement that the government would ‘consult on a proposal to introduce a...
The meaning of 'dwelling' – update
Background VATA 1994, Schedule 8, Groups 5 and 6 make provision for the zero-rating of dwellings. ...
Not yet conforming
Background The tax tribunal decided in Rapid Sequence that it could interpret the words of UK legislation so ...
Prohibition of corporate members of LLPs
Readers may recall that earlier this year a discussion paper was published by the Department for Business Inno...
CFE meetings
The spring round of meetings of the Confédération Fiscale Européenne (CFE) and the CFE Forum 2013 were held in...
Legislating for extra statutory concessions (ESCs) A4 and A10
ESC A4: travelling expenses of directors The draft legislation enacts parts (a), (b) and (c) of ESC A4. ...
Recognition and role of appointed tax agents in compliance work
There have been a few instances recently where members have pointed out to the CIOT that the role of agents ha...