VAT: Annual accounting and VAT exempt income
The forum’s purpose is ‘to exchange views between HMRC and representative organisations relating to the procedures and o...
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Technical
National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024
The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:...
Finance Bill 2024: Committee of the whole House debate
The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs...
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CIOT technical team successes: February 2025
Changes to guidance/interpretation/procedureAs a result of our feedback on a proposed ‘one-to-many’ letter regarding the...
Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It pro...
Employment related securities: absurd results of the deeming provision
HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after th...
Using a simplified VAT scheme could unexpectedly trigger Making Tax Digital for Income Tax compliance
The 2024/25 tax year is effectively the ‘base year’ for triggering Making Tax Digital (MTD) for Income Tax compliance fr...
Tribunal Procedure Committee: Written reasons consultation
Time limit for requesting written reasons
The future looks… varied and busy: a roundup of Budget consultations
Our work on the day of Autumn Budget 2024 and immediately afterwards are covered in the article by George Crozier in the...
Simple assessment: not so simple perhaps?
From HMRC’s point of view, there are three main ways an individual can be assessed to income tax: