Making Tax Digital – consultation
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
The Scottish Landfill Tax (Qualifying Material) Order 2016 will take effect on 1 October 2
The sale or transfer of a business (known as TOGCs) can be significant in value so it is essential to accurately identif...
Although the VAT treatment of venue or room hires might seem rather niche, it can have an impact in many situations; con...
Background HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect t...
The fulfilment house due diligence scheme (FHDDS) intends to set out ‘fit and proper’ standards that fulfilment houses w...
Background We have provided input to HMRC on how to apply the ECJ judgment in Be
Clause 117 provides the legislation to bring into effect the additional 3% SDLT when individuals buy additional resident...
The CIOT responded in June to a Scottish Government consultation on a Scottish replacement to APD.
The EU’s action plan for VAT provides, among other things, for: