Agent online self-serve (AOSS): update
HMRC have recently expanded testing of their AOSS private beta service to firms with up to 500 employer clients....
Technical
Technical
Making tax easier and digital tax accounts
Further to our report in September’s Technical Newsdesk, we have recently met HMRC to discuss their initiative, Making T...
Self-assessment reminders and payslips: January 2016
We have been advised that HMRC will not be issuing paper statements and payslips to self-assessment taxpayers to remind ...
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Latest briefings
Implementation of the financing restriction for residential let property: the CIOT’s concerns
An anomaly for trusts The CIOT has raised concerns with HMRC on the application of what has become FA 2015 s 24 (relief...
Employment intermediaries and tax relief for travel and subsistence
LITRG, the ATT and CIOT responded to an HMRC consultation which proposed removing home-to-work travel and subsistence ta...
Intermediaries legislation (IR35)
The CIOT has responded to HMRC’s request for proposals to improve the effectiveness of IR35, including transferring liab...
Deeds of variation
The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’....
Direct recovery of debts
The CIOT, ATT and LITRG made submissions to the House of Commons Finance Bill Committee on what has become FA 2015 s 51 ...
Higgs case and s 34(1) time limits
The Upper Tribunal has held that a self-assessment tax return submitted by a taxpayer more than four years after the tax...
VAT option to tax – progress update
In recent months we have received numerous reports from our members of continuing and excessive delays in the time it ta...