Off-payroll working in the public sector: reform of the intermediaries legislation
In response to HMRC’s consultation on reforming the tax treatment of off-payroll workers in the public sector, the ATT a...
Technical
Technical
Offshore tax evasion – consultation on Requirement to Correct
HMRC’s consultation document Tackling Offshore Tax Evasion: a requirement to correct, published on 24 August, runs to 30...
Making Tax Digital – consultation
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
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‘Enablers of Tax Avoidance’ – HMRC consultation
HMRC’s discussion document, Strengthening Tax Avoidance Sanctions and Deterrents, was publ
Scotland update – A consultation on Revenue Scotland guidance for Scottish landfill tax
The Scottish Landfill Tax (Qualifying Material) Order 2016 will take effect on 1 October 2
VAT: Mitigating uncertainty for VAT-free transfers of a going concern (TOGC)
The sale or transfer of a business (known as TOGCs) can be significant in value so it is essential to accurately identif...
VAT and room hire – a tax on marriage?
Although the VAT treatment of venue or room hires might seem rather niche, it can have an impact in many situations; con...
The transition of tax credits to universal credit
Universal credit (UC) is gradually replacing working tax credit and child tax credit as well as income support, income-b...
Adjudicator points to improvements in HMRC complaints handling
In 2015-16, the Adjudicator completed 914 investigations into complaints about HMRC and substantially or partly upheld 6...