R&D Tax Relief Report: CIOT and ATT responses
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).
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Technical
Mandatory disclosure rules consultation: CIOT response
At Budget 2021, the government announced that it would implement the OECD’s ‘Model Mandatory Disclosure Rules for Common...
Making Tax Digital for VAT: sign up windows for the voluntarily VAT registered
Making Tax Digital (MTD) for VAT became mandatory from 1 April 2019, though only for taxpayers that were obliged to be r...
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Penalties update
The government announced on 13 January 2022 that the start date of the new penalties regime for VAT registered taxpayers...
VAT: early termination fees, compensation payments and dilapidations
Background In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we
UK Property Reporting Service guidance goes live
The UK Property Reporting service was launched on 6 April 2020 as the route for residents and non-residents to report an...
Review of member continuing professional development records 2020 and 2021
The Professional Standards team have recently completed the review of member continuing professional development records...
Scottish Taxes Update
Key points from the Scottish Budget for 2022/23, published on 9 December 2021, and other tax documents published by the ...
UK government’s 2025 border strategy
The UK government’s 2025 border strategy, published in December 2020, sets out its ambition for the UK to have the world...
VAT group registration delays: interim guidance
The COVID pandemic has affected HMRC service levels, including increasing the waiting times for processing VAT group reg...