HMRC guidance in relation to VAT group registration delays
Background During the pandemic, HMRC’s service levels were impacted for many teams, with some teams operating with seve...
Technical
Technical
Modernising tax debt collection from non-paying businesses: HMRC call for evidence: CIOT and LITRG response
The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing nature of th...
Plastic packaging tax
Members of the CIOT’s Climate Change Working Group and Indirect Taxes Committee recently attended a meeting with HMRC to...
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Company purchase of own shares: multiple completion contracts
For capital treatment to apply on a purchase of own shares, Corporation Tax Act 2010 s 1042 imposes a condition that the...
Land and building transaction tax: additional dwelling supplement: CIOT's response to call for evidence
In the call for evidence, Revenue Scotland highlighted several specific areas of concern with the additional dwelling su...
Umbrella company market: call for evidence: CIOT and LITRG response
Umbrella companies are unregulated and there is a wide spectrum of operators.
Regulatory powers to change the Welsh Tax Acts
The Welsh Tax Acts (Power to Modify) Bill provides Welsh ministers with a power to make changes by regulations to the th...
Notification of uncertain tax treatment: CIOT comments
HMRC published an initial draft of the technical guidance on this measure in August 2021.
Pre-6 April 2016 state pension lump sums
Those reaching state pension age can defer claiming their state pension.
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that took place this winter, which are att...