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If CIOT and ATT Technical Officers were asked which topics come up for discussion the most during our weekly Technical O...
Technical
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Changes to tax-advantaged venture capital schemes
The CIOT and ATT have commented on the legislation that was issued as a consultation draft in March 2015 setting out ame...
Working Together – update
I was hoping to report on the initial findings from HMRC after the digital workshops in February and March....
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Latest briefings
Two individuals – or a couple?
The Low Incomes Tax Reform Group (LITRG) has published a report,
Proposed Welsh landfill disposals tax
Following the passing of the Wales Act 2014, the Welsh government consultation document published on 24 February seeking...
HMRC Penalties: a discussion document
The CIOT, ATT and LITRG have responded to HMRC’s recent consultation on penalties, which looked at how the Revenue might...
Scotland – devolved tax collaborative
Representatives of the ATT, CIOT and LITRG attended a meeting of Revenue Scotland’s Devolved Tax Collaborative (DTC) on ...
Scotland update
Patrick Stevens, Tax Policy Director of the CIOT, gave oral evidence to the finance committee of the Scottish parliament...
When can live-work units be zero-rated?
It is not uncommon for homes to be built with work facilities such as an office.
Patent nexuses
ntellectual property tax regimes (including the UK’s patent box) are changing.