Making Tax Digital for Income Tax Self-Assessment: draft notices
On 1 July, HMRC published draft notices to be made under the Income Tax (Digital Requirements) Regulations 2021 for a sh...
Management of taxes
Management of taxes
UK Property Reporting Service: latest news
Further to our article in July’s Tax Adviser ‘UK Property Reporting Service: ongoing issues’, the ATT and CIOT have rece...
UK Property Reporting Service: ongoing issues
In May, ATT and CIOT representatives met with HMRC to discuss ongoing issues with the operation of the UK Property Repor...
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Basis period reform: correction of provisional figures
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of their acc...
Tax checks for taxi, private hire and scrap metal licences
The government has introduced ‘tax conditionality’ in these sectors to try and tackle the hidden economy....
Income tax self-assessment registration for the self-employed and landlords: CIOT, LITRG and ATT responses
CIOT, LITRG and ATT have responded to HMRC’s recent call for evidence on Income tax self-assessment registration for the...
Business rates: new reporting obligations for businesses
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detail of the g...
Modernising tax debt collection from non-paying businesses: HMRC call for evidence: CIOT and LITRG response
The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing nature of th...
Umbrella company market: call for evidence: CIOT and LITRG response
Umbrella companies are unregulated and there is a wide spectrum of operators.
Mandatory disclosure rules consultation: CIOT response
At Budget 2021, the government announced that it would implement the OECD’s ‘Model Mandatory Disclosure Rules for Common...