Technical
Technical
What's on
Engagement with HMRC, the EU and other policy makers We have had a number of recent interactions with HMRC including:...
Why should I be interested in the vapour recovery scheme?
The CIOT has responded to HMRC’s excise duty consultation, ‘Vapour recovery scheme: options for replacing the extra-stat...
Most popular reads
Latest briefings
Work and Pensions Select Committee: pension freedom guidance and advice inquiry
LITRG has submitted written evidence to the Work and Pensions Select Committee on its inquiry into whether people are ad...
Scotland update – round-up of submissions and meetings
The CIOT and LITRG made submissions to four committees of the Scottish parliament in August.
Devolved air passenger duty
Background Air passenger duty (APD) is being devolved to Scotland and, if it agrees, Wales.
R&D tax credits: reimbursed expenses
The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the m...
Disclosure of tax avoidance schemes (DOTAS) – revised form AAG6 and new form AAG7
The CIOT has commented on two DOTAS forms that HMRC recently published in draft.
Agent online self serve (AOSS) – HMRC call for volunteers
HMRC are seeking additional volunteers to test the AOSS private beta service, which provides a monthly breakdown of empl...
Annual investment allowance – exclusion of mixed membership partnerships
The CIOT has written to HMRC about addressing the anomaly that excludes mixed membership partnerships from taking advant...