Draft legislation: direct recovery of debts – CIOT comments
The CIOT has commented on the draft Finance Bill clauses on the enforced deduction from accounts, otherwise known as dir...
Technical
Technical
UK government goes it alone on BEPS
The government announced at the autumn statement that it was introducing a new tax aimed at ‘large multinational enterpr...
VAT treatment of cross-border B2C supplies of services
Background The OECD sought input on how cross-border supplies of services by businesses to consumers (B2C) should be tr...
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Temporary workers – relief for travel and subsistence expenses
The CIOT, ATT and LITRG have responded to the HMRC discussion document, Employment Intermediaries: Temporary workers – r...
FA 2015 changes to entrepreneurs’ relief: CIOT makes further representations
In recent instalments of Technical Newsdesk we have reported on the CIOT’s submissions to HMRC setting out members’ conc...
Promotors of tax avoidance schemes (POTAS) update
We recently met HMRC to discuss working with them on communicating messages to tax agents about how the POTAS legislatio...
Draft FB 2015: employee benefits and expenses
As part of the draft Finance Bill, the government published draft legislation in respect of four employee benefits and e...
Recent PAYE announcements
Towards the end of December 2014, HMRC made a small but quite significant announcement affecting the end-of-year PAYE su...
Draft FB 2015: IHT for trusts
HMRC have abandoned their proposal to introduce a single settlement nil-rate band and a flat-rate IHT charge on trusts....
Draft FB 2015: clarification – but not as we know it
The CIOT and the ATT responded to the draft legislation on the use of fixed rate deduction for use of home that was publ...