Emma rawson.jpg
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...
Most popular reads
Latest briefings
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) (...
Expanding the cash basis for the self-employed: CIOT, ATT and LITRG responses
The cash basis was introduced in 2013.
Making Tax Digital survey
Following various surveys on Making Tax Digital (MTD) for both Income Tax Self Assessment (ITSA) and VAT, the CIOT and A...
Finance (No.2) Bill 2023: corporate taxes
The Finance (No.2) Bill 2023 is currently going through Parliament (Royal Assent is expected sometime towards the end of...
R&D tax reliefs review: consultation on a single scheme
The consultation on a single scheme for R&D tax reliefs was part of the wider review of the UK’s R&D relief sche...
R&D: update and recent developments
April 2023 compliance measures A number of changes to R&D reliefs are due with effect from April 2023....