Introduction from Richard Wild, Head of Tax Technical Team
By the time you read this issue of Tax Adviser I will have been in my role for around seven weeks.
Technical
Technical
SDLT Issues
The CIOT is represented on two HMRC stakeholder forums concerned with SDLT.
Business record checks
The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015....
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Latest briefings
Pre-registration VAT: assets held when first registered
We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a busin...
Use and enjoyment: making the rule work
The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance....
What do tax advisers want for Christmas?
We each have our own wishes, but in our day-to-day work one thing that we all want is an efficient, informative telephon...
Scotland update: round-up of submissions
Finance Committee The CIOT made a submission in response to the Finance Committee of the Scottish Parliament’s call for...
Agent online self-serve (AOSS): update
HMRC have recently expanded testing of their AOSS private beta service to firms with up to 500 employer clients....
Making tax easier and digital tax accounts
Further to our report in September’s Technical Newsdesk, we have recently met HMRC to discuss their initiative, Making T...
Self-assessment reminders and payslips: January 2016
We have been advised that HMRC will not be issuing paper statements and payslips to self-assessment taxpayers to remind ...