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From exempt to taxable: adding VAT to private school fees
The proposal to remove the VAT exemption (Item 1, Group 6, Schedule 9 to the VAT Act 1994) on private school fees was an...
Making Tax Digital for Income Tax
Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 18 months away, with taxpayers with income...
ATT Autumn Budget 2024 representations
The ATT made four representations in advance of the Autumn Budget on the following topics:
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Latest briefings
VAT treatment of private hire vehicles: ATT response
The consultation, first launched in April 2024, looks at the potential tax impacts of the earlier Uber Britannia Limited...
Making Tax Digital for Income Tax: How to get your practice ready
Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 550 days away, becoming compulsory for the...
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R&D new merged scheme: CIOT and ATT comment on draft guidance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...