Finance Bill 2023-24 Briefings: Cash basis, evasion and avoidance, information to be contained in returns
Clause 16 and Schedule 10: Calculation of trade profits, etc.
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Finance Bill 2023-24: Interpretation of VAT and excise law
Clause 27: Interpretation of VAT and excise lawThe proposed legislation in the Finance Bill seeks to clarify how VAT and...
Construction Industry Scheme proposed amendments
The CIOT has responded to a consultation on draft regulations amending the Income Tax (Construction Industry Scheme (CIS...
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Finance Bill 2023-24 Briefings: Employment taxes
Clause 13: Enterprise management incentives: time limitsThe legislation extends the time limit for an employer company t...
Changes to Making Tax Digital for income tax
On 22 November 2023, HMRC published the outcome of their ‘Small Business Review’, which was to consider whether the remi...
Reporting tax avoidance
The CIOT and ATT have prepared guidance for members reminding them about the requirements under Professional Conduct in ...
ICAEW continuing professional development changes: impact on CIOT and ATT members
ICAEW have implemented changes to their Continuing Professional Development (CPD) Regulations, effective 1 November 2023...
Economic Crime and Corporate Transparency Act
Companies House Reforms The Economic Crime and Corporate Transparency Act (ECCTA) brings enhanced powers to Companies H...
Salary advances: Proposed amendments to Regulations
The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are in...
Optional remuneration, cash long term incentive plans and bonus deferral
The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cas...