Technical

Technical

The ATT and CIOT have met with HMRC to discuss potential reforms to the corporate intangible fixed assets regime.

Technical
1 May 2018

We have received reports that HMRC are re-working SA302 payment calculations for some self-employed clients to take out the Class 2 National Insurance contributions.

Technical
1 May 2018

The CIOT and ATT have been working on FAQs based on queries we have received. These should assist members generally with some of the queries they may have in relation to the General Data Protection Regulation.

Technical

HMRC have announced further details of the penalty regime for the Trust Registration Service.

Technical
1 May 2018

HMRC launch Making Tax Digital (MTD) income tax pilot for the self-employed and the MTD VAT pilot

Technical
1 May 2018

Committee members of the professional bodies have produced draft Q&As on aspects of the reforms to the taxation of non-UK domiciliaries.

Technical

The impact of unclear and out-of-date guidance can be a significant barrier to the smooth and fair operation of the tax system. This is an issue that our members regularly contact us about. What can be done to improve the current situation?

Technical

Although relevant annual receipts not exceeding £1,000 may be non-taxable and the allowance may replace a deduction for actual expenses, record-keeping obligations remain.

Technical
1 May 2018

The month, in our series of articles about the CIOT’s technical sub-committees, CIOT Technical Officer Sacha Dalton outlines the work of the Corporate Taxes sub-committee.

Technical

Recent HMRC interest in websites when tackling tax avoidance and a reminder to members to keep their own websites under review.