VAT registration: Ongoing engagement with HMRC
Non-established taxable personsIn our October 2023 article in Tax Adviser, (tinyurl.com/3pd
R&D new merged scheme: CIOT and ATT comment on draft guidance
The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme...
VAT registration: further developments
Service levelsAfter experiencing long-term delays in processing VAT registrations due to a combination of the Covid peri...
Finance Bill 2023-24 Briefings: corporate taxes
Clause 1: Permanent full expensing, etc.
‘Occupational Health: Working Better’: CIOT and ATT responses
The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduc...
ATT Autumn Statement representations
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
House of Lords inquiry on draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the ...
VAT registration: current issues
VAT registrations registering company directors as sole proprietors The CIOT raised issues that have been encountered b...
Draft Finance Bill legislation: additional tax relief for R&D intensive SMEs and potential merged R&D scheme
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single ...
Progress with Making Tax Digital
In May, the Public Accounts Committee (PAC) opened an inquiry entitled ‘Progress with making tax digital’ (MTD) (...