Disclosure of tax avoidance schemes (DOTAS) – revised form AAG6 and new form AAG7
The CIOT has commented on two DOTAS forms that HMRC recently published in draft.
Technical
Technical
Agent online self serve (AOSS) – HMRC call for volunteers
HMRC are seeking additional volunteers to test the AOSS private beta service, which provides a monthly breakdown of empl...
Annual investment allowance – exclusion of mixed membership partnerships
The CIOT has written to HMRC about addressing the anomaly that excludes mixed membership partnerships from taking advant...
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Changes to HMRC’s free filing software for company tax returns
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Compan...
Claiming special relief and the meaning of 'unconscionable'
Special relief (see TMA 1970 Sch 1AB para 3A) is a claim of ‘last resort’ for the taxpayer who has failed to comply with...
Review of employee benefits and expenses: draft legislation
On 8 July 2015 HMRC published draft legislation on these points:
Tax treatment of income from sporting testimonials
In August 2014 HMRC undertook an informal consultation on withdrawing their guidance in the Employment Income Manual at ...
Scotland update – independent Commission for Competitive and Fair Taxation in Scotland
The CIOT has made a submission in response to the call for evidence issued by the Commission for Competitive and Fair Ta...
AIA – arithmetical intricacies amendable?
An article in the May 2014 issue of Tax Adviser explained how the transitional rules w
Scotland update – the Scottish rate of income tax: draft technical guidance on Scottish taxpayer status
The Scottish Rate of Income Tax: draft technical guidance on Scottish taxpayer status HMRC published their first set of ...