Uncertainties when applying ESC D32
The CIOT has written to HMRC about uncertainties in the application of ESC D32 on the incorporation of a business, where...
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Technical
Transparency of land ownership involving trusts
The ATT has responded to the consultation on ‘Transparency of land ownership involving trusts’, which was issued late in...
Simplifying and modernising HMRC’s income tax services: summary of responses
The consultation sought views on three main areas: increased digitalisation of HMRC correspondence; improvements to the ...
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Scottish aggregates tax and the land and building transaction tax additional dwelling supplement: CIOT responses
Scottish aggregates taxThe CIOT has replied to the Scottish Parliament’s call for views on the Aggregates Tax and Devolv...
Salary advance schemes: employer considerations
Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payda...
R&D new merged scheme: CIOT and ATT comment on draft guidance
The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme...
Land transaction tax relief for Welsh freeports
The CIOT and the Stamp Taxes Practitioners Group made a joint response to the Welsh government’s consultation on providi...
HMRC call for evidence: enquiry and assessment powers, penalties and safeguards
The call for evidence (see tinyurl.com/2p9
Calculating PAYE liabilities in cases of non‑compliance for off‑payroll working
The CIOT has welcomed the publication of draft regulations (and associated guidance) which from 6 April 2024 will remedy...
VAT registration: further developments
Service levelsAfter experiencing long-term delays in processing VAT registrations due to a combination of the Covid peri...