VAT and room hire – a tax on marriage?
Although the VAT treatment of venue or room hires might seem rather niche, it can have an impact in many situations; con...
Technical
Technical
The transition of tax credits to universal credit
Universal credit (UC) is gradually replacing working tax credit and child tax credit as well as income support, income-b...
Adjudicator points to improvements in HMRC complaints handling
In 2015-16, the Adjudicator completed 914 investigations into complaints about HMRC and substantially or partly upheld 6...
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Latest briefings
Help to Save: consultation on implementation
Announced in early 2016, the Help to Save scheme will be available by April 2018 and open to ‘individuals… in receipt of...
Disability issues – HMRC seeks expertise
Do you feel you have expertise or insight that could help HMRC better understand the needs of people with disabilities t...
Tax deductibility of corporate interest expense
In our response to the second consultation on Tax Deductibility of Corporate Interest Expense, the CIOT said that the mo...
Partial surrender of life insurance policies – CIOT and LITRG’s view
The CIOT welcomed both the formal consultation and the commitment to introducing legislation for the preferred option fo...
HMRC’s voluntary returns policy
HMRC has provided a statement of its position on voluntary ITSA returns as a result of the First-tier Tribunal case of R...
Distributions in a winding-up – FB16 cl l35: Update
Clause 35 of Finance Bill 2016 introduces a targeted anti-avoidance rule (TAAR) for specified distributions made on a wi...
A corporate criminal offence of failure to prevent the criminal facilitation of tax evasion
In its response to HMRC’s second consultation on proposals to introduce a new corporate criminal offence of failure to p...