Finance Bill 2016 cl 7 – taxable benefits
FB 2016,cl 7 will reverse the decision in HMRC v Apollo Fuels, B Edwards and others [2016] EWCA Civ 157 (17 March 2016)....
Technical
Technical
A LITRG guide for the armed forces
Armed forces personnel can find their tax position difficult to navigate due to several reasons: the complex system of a...
Apprenticeship levy
Connected companies could have found themselves liable to the apprenticeship levy even if their combined pay bill did no...
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Scotland update: meeting with the chief executive of Revenue Scotland
Representatives of the CIOT’s Scottish technical sub-committee, the Scotland Hub and the Low Incomes Tax Reform Group (L...
CBCR: CIOT comments on EU Commission’s proposals for public reporting
The CIOT wrote to the Treasury before an EU working group meeting in April on the Commission’s proposals for public coun...
HMRC’s Post-implementation review of RTI
ATT's response What HMRC did well during the introduction of RTI The decision to defer the implementation of in-year f...
Working Together update
Members involved in the Working Together (WT) initiative will know that it is changing.
Agent Services (formerly Agent Online Self Serve)
The following is an update from Toni Clark, head of digital agent engagement at HMRC:
Corporate Contributions to Grassroots Sports: where is the goal?
The Treasury’s consultation document, Corporate Contributions to Grassroots Sports, is refreshingly brief and simple wit...
Corporate offence of failure to prevent the criminal facilitation of tax evasion
HMRC has published a second consultation document containing draft legislation and gui