Raising standards in the tax advice market
The latest in a series of consultations on raising standards in the tax advice market was published in March 2024 (...
Technical
Technical
Standards for agents: an update
The HMRC standard for agents (the standard) can be found on GOV.UK at: tinyurl.com/38juevtw
VAT registration: Ongoing engagement with HMRC
Non-established taxable personsIn our October 2023 article in Tax Adviser, (tinyurl.com/3pd
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Latest briefings
Umbrella company market update
The consultation on tackling non-compliance in the umbrella company market, which both the CIOT and LITRG responded to (...
HMRC Call for Evidence: The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards
The call for evidence is on the GOV.UK website: tinyurl.com/2p9km4sz
Furnished holiday lets: Spring Budget 2024
At Spring Budget 2024, the government announced that it will abolish the furnished holiday lettings (FHL) regime with ef...
Draft legislation: Improving the data HMRC collects from its customers
The consultation is on GOV.UK website: tinyurl.com/458eb9cs
VAT and voluntary carbon credits
HMRC published Revenue and Customs Brief 7 (2024) VAT treatment of voluntary carbon credits (tinyurl
R&D compliance activity and HMRC engagement: CIOT update for members
CIOT continues to engage with HMRC to address the challenges arising because of the ‘volume compliance’ approach for enq...
Making disclosures to HMRC: Guidance for CIOT members
Members may be asked by clients or potential clients to provide advice, guidance and support to enable the person or bus...