Simplification of the tax and National Insurance treatment of termination payments
LITRG and CIOT have responded to a joint HMRC/HMT consultation on the simplification of the income tax and National Insu...
Technical
Technical
Tax credits: the Autumn Statement and the future
We welcomed the Chancellor’s announcement that he would not to go ahead with changes to the tax credit taper rate and th...
Autumn Statement
HMRC said on GOV.UK that the main tax announcements in the Autumn Statement were tax credits (and tax-free child care), ...
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Introduction from Richard Wild, Head of Tax Technical Team
By the time you read this issue of Tax Adviser I will have been in my role for around seven weeks.
SDLT Issues
The CIOT is represented on two HMRC stakeholder forums concerned with SDLT.
Business record checks
The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015....
Pre-registration VAT: assets held when first registered
We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a busin...
Use and enjoyment: making the rule work
The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance....
What do tax advisers want for Christmas?
We each have our own wishes, but in our day-to-day work one thing that we all want is an efficient, informative telephon...
Scotland update: round-up of submissions
Finance Committee The CIOT made a submission in response to the Finance Committee of the Scottish Parliament’s call for...