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Employment Allowance Eligibility Reforms
The CIOT and ATT have raised concerns with the information requirements for employers claiming the employment allowance ...
Off-payroll working rules from April 2020: draft Finance Bill
In their responses, the CIOT and ATT commented on:
Structures and Buildings Allowance – secondary legislation and HMRC response
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Bu...
Preventing abuse of the R&D tax relief for SMEs: ATT and CIOT responses
The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax...
Off payroll working in the private sector: consultation responses
As reported in May’s edition of Tax Adviser, HMRC launched a consultation earlie
Making Tax Digital for VAT (MTD): More news on applying for exemption, penalties and updated guidance
Exemption from MTD Jayne Simpson’s article in last month’s Tax Adviser summarised the grounds in respect of which exemp...
Structures and Buildings Allowances: draft legislation
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
Insolvency and tax debts: a consultation
Since 2003, when ‘Crown Preference’ was effectively abolished, HMRC has been a non-preferential creditor in respect of a...
Corporate capital loss restriction: consultation on delivery
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April 2017 would...
Amendments to tax returns: ATT, CIOT and LITRG responses
HMRC released a call for evidence on 7 November 2018 to explore how tax returns are amen