Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, whic...
Technical
Technical
R&D: recent engagement with HMRC
Following our meeting with HMRC to discuss ongoing concerns with R&D tax relief enquiries in the summer, we asked yo...
Capital allowances: clarifying uncertainties
On the back of the government’s manifesto commitment to give businesses ‘greater clarity on what qualifies for allowance...
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From exempt to taxable: adding VAT to private school fees
The proposal to remove the VAT exemption (Item 1, Group 6, Schedule 9 to the VAT Act 1994) on private school fees was an...
Joint CIOT/ICAEW HMRC service level project
HMRC customer service levels have been a longstanding and continued concern for our members.
LITRG trial new umbrella company payslip audit service for workers
We have a lot of information available on our website to help people understand umbrella companies and manually check wh...
CIOT technical team successes
Here are our successes for the quarter ending 30 September 2024 in which the CIOT was instrumental in effecting change a...
Making Tax Digital for Income Tax
Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 18 months away, with taxpayers with income...
Voluntary National Insurance contributions for older years and Home Responsibilities Protection: potential for doubling up?
As readers will be aware, it is usually possible to make voluntary National Insurance contributions (NICs) going back up...
Labour’s business tax road map: CIOT’s thoughts
The CIOT welcomed the government’s intention to publish a roadmap for business taxation and to consult on this, noting t...