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...
Technical
Technical
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 ...
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Prohibition of corporate members of LLPs
Readers may recall that earlier this year a discussion paper was published by the Department for Business Inno...
Working Together's digital future: update
In last month’s Working Together (WT) update, we reported on a letter we had sent to HMRC setting out the view...
Tax and 'localised' benefits
The Social Security Advisory Committee (SSAC) released a call for evidence in late 2014 on ‘localisation and s...
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...
RTI – the recent relaxation, annual payments and the revised starter process guidance
RTI is now in full swing. If you deal with payrolls for clients or for your own firm, I hope that the first mo...