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...
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 that they ...
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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 Innovation, an...
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 views of CIOT ...
Tax and 'localised' benefits
The Social Security Advisory Committee (SSAC) released a call for evidence in late 2014 on ‘localisation and social secu...
RTI is appealing
In September 2014 HMRC announced that the start date for automated in-year penalties for the late filing of full payment...
Sports Clubs – unjust enrichment
Background We wrote to HMRC about their approach to refunds to sports clubs as outlined in Revenue and Customs Brief 25...
Disabled people and their carers
An update on the tax rules In recent years there has been a substantial growth in th
Rating the Autumn Statement
In the past we have been asked by the House of Commons’ Treasury committee to report on how well the Budget met its six ...