Capital gains tax 30-days reporting service: offsetting an overpayment
HMRC provide an interim process solution for offsetting a capital gains tax overpayment arising under the capi...
Technical
Technical
National Insurance Contributions Bill 2021: CIOT comments
The CIOT has submitted evidence to Parliament on measures in a National Insurance Contributions Bill which int...
Pensions: net payment arrangements v relief at source payroll mistakes: how common are they?
There is huge potential for confusion about the methods for giving tax relief via the payroll on employee pens...
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Enterprise Management Incentives – a call for evidence: CIOT response
In this article, we summarise the CIOT’s response to the call for evidence reviewing the Enterprise Management...
R&D tax relief – a consultation: CIOT and ATT responses
Earlier this year, the government published a wide ranging consultation on R&D tax relief (tinyurl.com/9aw...
Clamping down on promoters of tax avoidance – a consultation: CIOT and LITRG responses
The consultation (see tinyurl.com/484a9ett) was seeking views on further proposals to tackle promoters of tax ...
Transfer pricing documentation – a consultation: CIOT response
In our response, we note that the current requirements around transfer pricing documentation are being looked ...
Notification of uncertain tax treatment by large businesses – second consultation: CIOT response
CIOT responded to the second consultation document on the proposal for notification of uncertain tax treatment...
Self-Employment Income Support Scheme and Coronavirus Job Retention Scheme: Professional Standards guidance
Self-Employment Income Support Scheme (SEISS)
Update from the Issues Overview Group
Members may be aware that the Issues Overview Group (IOG) is a joint forum of professional bodies and HMRC tha...