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...
Technical
Technical
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 ...
Most popular reads
Latest briefings
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...
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.
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...