Personal tax compliance for platform sellers
You can get an idea of the types of issues that platform sellers need help by looking at LITRG’s recent articles on the ...
Technical
Technical
Letter to the Financial Secretary to the Treasury
Nigel Huddleston MP was appointed Financial Secretary to the Treasury (FST) on 13 November 2023, succeeding the Rt Hon V...
GOV.UK Collections of guidance
HMRC have recently published a series of new collections of guidance on GOV.UK that bring together and list the existin...
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Latest briefings
Care Leaver Payment: Scotland
As part of its response to the Independent Care Review in 2020, the Scottish government committed to develop a payment t...
New HMRC initiatives around repayment claims
Agent reference number requirementHMRC have confirmed (tinyurl.com/s69nhw5j) that, from 26 Febru
Making Tax Digital for Income Tax
Following the announcement in December 2022 that Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) for those ...
VAT: Partial exemption special methods
The CIOT previously engaged with HMRC on VAT partial exemption special methods (PESMs) when the PESM application form wa...
ATT calls for clarity on taxation of natural capital
On the 22 January, the ATT wrote to the Financial Secretary to the Treasury (FST) expressing concerns about the delay in...
Finance Bill 2023-24 Briefings: corporate taxes
Clause 1: Permanent full expensing, etc.
Finance Bill 2023-24 briefing: Penalties
Clause 36 introduces a regulation-making power that allows for the new penalty regime on late filing and late payment (F...