Prohibition of corporate members of LLPs
Readers may recall that earlier this year a discussion paper was published by the Department for Business Innovation, an...
Technical
Technical
Working Together's digital future: update
In last month’s Working Together (WT) update, we reported on a letter we had sent to HMRC setting out the views of CIOT ...
Tax and 'localised' benefits
The Social Security Advisory Committee (SSAC) released a call for evidence in late 2014 on ‘localisation and social secu...
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RTI is appealing
In September 2014 HMRC announced that the start date for automated in-year penalties for the late filing of full payment...
CFE meetings
The spring round of meetings of the Confédération Fiscale Européenne (CFE) and the CFE Forum 2013 were held in Brussels,...
Legislating for extra statutory concessions (ESCs) A4 and A10
ESC A4: travelling expenses of directors The draft legislation enacts parts (a), (b) and (c) of ESC A4....
Recognition and role of appointed tax agents in compliance work
There have been a few instances recently where members have pointed out to the CIOT that the role of agents has not been...
RTI – the recent relaxation, annual payments and the revised starter process guidance
RTI is now in full swing. If you deal with payrolls for clients or for your own firm, I hope that the first month went w...
Procuring tax compliance – an update
As reported in April’s Technical Newsdesk, the Government has been taking steps to restrict the ability of tax ‘defaulte...
HMRC to pilot Enquiry Centre closures and trial new support for those who need help
From June until the end of October 2013, HMRC are to run a pilot in the North East of England to test a new, more flexib...