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Amending HMRC’s Civil Information Powers: ATT, CIOT and LITRG responses
HMRC launched a consultation entitled Amending HMRC’s Civil Information Powers on 10 July 2018.
Carried forward corporation tax losses: compliance requirements
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
Off-payroll working in the private sector consultation response
In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and LITRG all...
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Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deli...
Spotlight on...the ATT’s Technical Steering Group
The technical work of the ATT is set and guided by the Technical Steering Group (TSG).
Making Tax Digital for VAT: taking notice of HMRC’s new guidance
Alongside the Notice, HMRC also published a list of Making Tax Digital (MTD) for VAT softwar
Business/non-business litigation cases: HMRC policy discussion paper
In recent years there has been evolving case law concerning whether activities are business or non-business for VAT purp...
Workplace charging tax exemption draft guidance – ATT and CIOT comments
At Autumn Budget 2017 the government announced that it would legislate to exempt employer-provided electricity from bein...
Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and th...
VAT registration threshold: members have their say
HM Treasury released a call for evidence on 13 March to explore whether the design of th