Reform of the substantial shareholdings exemption
Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could a...
Technical
Technical
Reforms to corporation tax loss relief
The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.
Charity Commission: consultation on power to disqualify trustees and senior managers – including HMRC’s fit and proper person test
The CIOT and ATT jointly responded to the Charity Commission’s consultation Power to Disqualify from Acting as a Trustee...
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Off-payroll working in the public sector: reform of the intermediaries legislation
In response to HMRC’s consultation on reforming the tax treatment of off-payroll workers in the public sector, the ATT a...
Offshore tax evasion – consultation on Requirement to Correct
HMRC’s consultation document Tackling Offshore Tax Evasion: a requirement to correct, published on 24 August, runs to 30...
Making Tax Digital – consultation
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
‘Enablers of Tax Avoidance’ – HMRC consultation
HMRC’s discussion document, Strengthening Tax Avoidance Sanctions and Deterrents, was publ
Scotland update – A consultation on Revenue Scotland guidance for Scottish landfill tax
The Scottish Landfill Tax (Qualifying Material) Order 2016 will take effect on 1 October 2
VAT: Mitigating uncertainty for VAT-free transfers of a going concern (TOGC)
The sale or transfer of a business (known as TOGCs) can be significant in value so it is essential to accurately identif...