Making Tax Digital – a look at the VAT aspects
A sub-group of HMRC’s Joint VAT Consultative Committee (JVCC) has been set up to discuss the VAT aspects of the Making T...
Technical
Technical
Agent Services
This is a short summary of the HMRC Talking Points webinar on Agent Services (AS), formerly Agent Online Self-Serve or A...
Client notification obligations on persons who give offshore advice or services
We were advised by HMRC in late May that, due to delays in publishing guidance on GOV.UK to help those affected by the m...
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HMRC’s IR35 and Expat Tax Forums – recent meetings
Joint Forum on expatriate tax and NICs The expat tax forum met in late April to discuss domicile, NICs, the personal sa...
Finance Bill 2016 cl 73–75 – entrepreneurs’ relief
As readers will be aware, FB 2016 includes draft legislation to amend the unintended consequences of the Finance Act 201...
Finance Bill 2016 cl 62 – hybrid and other mismatches
The CIOT wrote to HMRC about the new Pt 6A Taxation (International and Other Provisions) Act 2010 (TIOPA 2010), which wi...
Finance Bill 2016 cl 26 – relief for finance costs related to residential property businesses
Clause 26 rectifies drafting errors in the legislation introduced by Finance (No 2) Act 2015 s 24.
Finance Bill 2016 cl 7 – taxable benefits
FB 2016,cl 7 will reverse the decision in HMRC v Apollo Fuels, B Edwards and others [2016] EWCA Civ 157 (17 March 2016)....
A LITRG guide for the armed forces
Armed forces personnel can find their tax position difficult to navigate due to several reasons: the complex system of a...
Apprenticeship levy
Connected companies could have found themselves liable to the apprenticeship levy even if their combined pay bill did no...