New savings and dividend tax rules – LITRG publishes the essential guide
From 6 April 2016, there is a new set of rules for how savings income and dividends are taxed.
Technical
Technical
VAT Expert Group opinion of EU Action Plan for VAT
The EU’s action plan for VAT provides, among other things, for:
Penalties issued for DIY housebuilder claims
For a few years, ATT’s VAT sub-group have been expressing concern over when penalties might arise if HMRC concludes that...
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Latest briefings
Making Tax Digital – a look at the VAT aspects
A sub-group of HMRC’s Joint VAT Consultative Committee (JVCC) has been set up to discuss the VAT aspects of the Making T...
Agent Services
This is a short summary of the HMRC Talking Points webinar on Agent Services (AS), formerly Agent Online Self-Serve or A...
Client notification obligations on persons who give offshore advice or services
We were advised by HMRC in late May that, due to delays in publishing guidance on GOV.UK to help those affected by the m...
HMRC’s IR35 and Expat Tax Forums – recent meetings
Joint Forum on expatriate tax and NICs The expat tax forum met in late April to discuss domicile, NICs, the personal sa...
Finance Bill 2016 cl 73–75 – entrepreneurs’ relief
As readers will be aware, FB 2016 includes draft legislation to amend the unintended consequences of the Finance Act 201...
Finance Bill 2016 cl 62 – hybrid and other mismatches
The CIOT wrote to HMRC about the new Pt 6A Taxation (International and Other Provisions) Act 2010 (TIOPA 2010), which wi...
Finance Bill 2016 cl 26 – relief for finance costs related to residential property businesses
Clause 26 rectifies drafting errors in the legislation introduced by Finance (No 2) Act 2015 s 24.