Close company loans to participators: HMRC update guidance on exclusion from bed and breakfast provision
The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Comp...
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Technical
Proposed refocusing of the enterprise investment scheme
The Budget speech in March 2015 included the announcement of: ‘Changes to the enterprise investment schemes and venture ...
Strengthening sanctions for tax avoidance – serial avoiders and GAAR penalty
It was announced at Budget 2015 that, after the consultation ‘Strengthening sanctions for tax avoidance’ which closed on...
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Automatic enrolment to pensions: LITRG considers the government announcements on worker information
Background The government consulted last autumn on automatic enrolment to pensio
HMRC consultation – ‘Tax enquiries: closure rules’
The CIOT, ATT and LITRG have each responded to HMRC’s consultation document Tax enquiries: closure rules....
Draft Scotland Bill 2015 clauses
The CIOT and LITRG have submitted responses to the UK government’s command paper Scotland in the United Kingdom: an endu...
Access to NHS central register not necessary to manage Scottish rate of income tax
Legislation affecting taxation can be found in unexpected places.
Working Together – the future?
After HMRC’s briefing note, Digital support for agents, issued in summer 2014, I attended, on behalf of CIOT, together w...
Restricting VAT relating to foreign branches incompatible with EU law
Background UK VAT legislation allows VAT that has been incurred in making taxable supplies in the UK (input tax) to be ...
Volunteers required for anti-money laundering working party
The CIOT/ATT anti-money laundering (AML) working party comprises volunteer members and head office staff....