Technical

Technical
1 March 2018

The tax-free childcare roll-out completed on 14 February 2018. This article provides an update on the scheme and what it means for employer supported childcare schemes.

Technical

People with hidden disabilities could soon be entitled to blue badge car parking permits under recent Department for Transport proposals . This could result in many more blue badges being issued and it seems as good a time as any to remind tax advisers of disabled people and/or their employers, that there are important tax reliefs that come with a blue badge.

Technical
1 March 2018

HMRC has recently published its post implementation review of the Real Time Information (RTI) system.

Technical

New procedures have been put in place by HMRC to address agents’ security concerns where HMRC need to arrange a call back or when HMRC make an unexpected call to agents about their clients.

Technical
1 March 2018

HMRC has been conducting further meetings with various stakeholders prior to finalising the draft legislation for its anti-fraud measure that seeks to tackle organised tax fraud on labour in the construction sector, where VAT and CIS losses are occurring.

Technical
1 March 2018

The European Commission has published proposals to give EU member states greater flexibility on setting VAT rates and simplification measures for SMEs.

Technical
1 March 2018

The CIOT has commented on the Taxation (Cross-border Trade) Bill. Whilst commonly known as the ‘Customs Bill’, it also significantly impacts VAT and Excise law. The CIOT has strong concerns about the government’s approach and the wide use of delegated powers.

Technical
1 March 2018

The CIOT has responded to the OECD’s recent public discussion draft paper on Mandatory disclosure rules for addressing common reporting standard (CRS) avoidance arrangements and offshore structures.

Technical
1 March 2018

The CIOT has engaged with the government in the ongoing debate about taxation of the digital economy following the publication of a position paper on the digital economy and an autumn Budget proposal for a new royalty withholding tax.

Technical
1 March 2018

New ‘risk to capital’ condition for venture capital schemes: draft guidance