HMRC guidance: issues with accuracy, access and timing
What are the issues? The role of guidance is crucial in communicating to self-assessing taxpayers what HMRC’s interpret...
General Features
General Features
Notice of Appeal: live online service
In June, the Ministry of Justice (MoJ) launched its online service for filing a Notice of Appeal for tax cases....
Making Tax Digital: Sanctions for late submission and late payment
HMRC have been seeking input on the structure of late filing and late payment sanctions that would apply to individuals ...
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Latest briefings
Queen’s Speech 2017
Finance Bills The programme will include three Finance Bills to implement Budget decisions.
Travel and subsistence and employment intermediaries – a year on
Background Umbrella companies take on temporary workers such as contractors or agency workers as their own employees wi...
Scotland update – ‘A Scottish Approach to Taxation’ and the Budget Process Review Group
‘A Scottish Approach to Taxation’: additional evidence The CIOT gave oral evidence and submitted written evidence conce...
Tax-Free Childcare update
Following a small pilot that began in late 2016, the Tax-Free Childcare (TFC) scheme started accepting claims from certa...
Financial guidance and advice
The Low Incomes Tax Reform Group (LITRG) is keeping a watch on developments in public financial guidance....
Making Tax Digital
Along with numerous other measures (as reported above), the MTD clauses were removed from the Finance Bill and are there...
FA 2017: An 80% reduction from the longest Finance Bill on record
The Finance Bill published in March received Royal Assent on 27 April and so became Finance A