Members in Practice and professional indemnity insurance
There has been a minor change to the Member in Practice definition which clarifies which members are within the scope of...
General Features
General Features
Powers of Attorney: request for evidence
The Low Incomes Tax Reform Group has approached HMRC to seek an understanding of the way powers of attorney are dealt wi...
HMRC’s Guidance Strategy Forum
GOV.UK guidance structure, how updates to guidance are made and reliance on guidance were examined in HMRC’s Guidance St...
Most popular reads
Latest briefings
Making Tax Digital: update on the administrative burden
The CIOT and ATT have continued their engagement with HMRC to review their estimates of transitional and ongoing costs o...
Financial Sanctions: changes as a result of the end of the Brexit transition period
Members need to be aware of the changes to the financial sanctions arising as a result of the end of the transition peri...
Appeals from the Upper Tribunal to the Court of Appeal
The CIOT responded to the Ministry of Justice consultation on ‘Reforms to arrangements for obtaining permission to appea...
Changes to the stamp duty land tax return for the non-resident surcharge
HMRC consulted recently on changes to the SDLT1 form in advance of the introduction of the stamp duty land tax surcharge...
COVID-19: CIOT provides further comments to Treasury Committee inquiry into coronavirus support
The CIOT has provided further written and oral evidence to the Treasury Committee’s inquiry into the economic impact of ...
Universal credit: capital limits
LITRG gives a brief overview of capital rules for universal credit claimants.
Simpler pension statements
An outline of the Department for Work and Pensions’ plans to simplify annual pension statements for auto-enrolled employ...