Deduction of VAT relating to foreign branches – update
We submitted a response to HMRC in April on the proposals to restrict the deduction of VAT incurred in the UK but relati...
Technical
Technical
VAT default surcharge – progress update
We engaged with HMRC several months ago on the operation of the default surcharge.
Change of direction for green taxation?
The surprise announcement in the summer Budget that the climate change levy (CCL) exemption for renewable energy is to b...
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Place of supply of services – HMRC Notice 741A
HMRC published draft changes to Notice 741A but, as a result of comments received, have delayed publication of a change ...
Residential lettings – the new replacement expenditure relief
In July, HMRC published a consultation document on proposals for replacing the ex
Annual tax on enveloped dwellings (ATED) and flat ‘management’ companies
The CIOT has been corresponding with HMRC on applying annual tax on enveloped dwellings (ATED) legislation to companies ...
What am ‘I’? An intermediary?
HMRC is consulting on IR35 reform and intermediaries travel and subsistence claims.
‘Making Tax Easier’ and digital tax accounts
At spring Budget 2015 the Chancellor, George Osborne, announced the ‘end of the tax return’, and HMRC published ‘...
The summer Budget – tax credits, the living wage and effect on household incomes
In the summer Budget delivered in July, the Chancellor announced sweeping cuts to the tax credits system....
Providing feedback on the GOV.UK website
If CIOT and ATT Technical Officers were asked which topics come up for discussion the most during our weekly Technical O...