HMRC guidance: difficulties with out-of-date, inaccurate and hard to find guidance
The role of guidance is crucial in communicating to self-assessing taxpayers, and their agents, what HMRC’s interpretati...
General Features
General Features
Spotlight on… the CIOT’s Corporate Taxes technical sub-committee
The remit of the Corporate Tax sub-committee includes all aspects of UK corporation tax, in so far as that tax applies i...
Qualifying care relief: LITRG comments on draft regulations which would change the rules
Draft regulations issued Following our recent update in the February issue, HMRC have now published draft amending regu...
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Latest briefings
Making Tax Digital interest harmonisation and sanctions for late payment: CIOT, ATT and LITRG responses to consultation
The government is in the process of reforming tax administration penalties as part of wider work to simplify and harmoni...
A new CIOT Welsh Technical sub-committee
Land transaction tax will replace stamp duty land tax in Wales and landfill disposals tax will comes into force instead ...
Scotland update: Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill; meetings with the Scottish Government, HMRC and Revenue Scotland
Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill The CIOT submitted a written respons...
Tax-free childcare: update
Following a small pilot that began in late 2016, the tax-free childcare (TFC) scheme started accepting claims from certa...
Blue badge scheme and passported tax reliefs
Around 2.4 million people currently have blue badges in England, which allows them to park for free in some pay and disp...
RTI and use of data in the benefits system
The full report can be accessed on GOV.UK.
HMRC telephone calls to agents
HMRC have advised us that from January 2018 the process will operate as outlined below.