Changes to HMRC’s free filing software for company tax returns
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Compan...
Technical
Technical
Claiming special relief and the meaning of 'unconscionable'
Special relief (see TMA 1970 Sch 1AB para 3A) is a claim of ‘last resort’ for the taxpayer who has failed to comply with...
Review of employee benefits and expenses: draft legislation
On 8 July 2015 HMRC published draft legislation on these points:
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Tax treatment of income from sporting testimonials
In August 2014 HMRC undertook an informal consultation on withdrawing their guidance in the Employment Income Manual at ...
Scotland update – independent Commission for Competitive and Fair Taxation in Scotland
The CIOT has made a submission in response to the call for evidence issued by the Commission for Competitive and Fair Ta...
AIA – arithmetical intricacies amendable?
An article in the May 2014 issue of Tax Adviser explained how the transitional rules w
Scotland update – the Scottish rate of income tax: draft technical guidance on Scottish taxpayer status
The Scottish Rate of Income Tax: draft technical guidance on Scottish taxpayer status HMRC published their first set of ...
Deduction of VAT relating to foreign branches – update
We submitted a response to HMRC in April on the proposals to restrict the deduction of VAT incurred in the UK but relati...
VAT default surcharge – progress update
We engaged with HMRC several months ago on the operation of the default surcharge.
Change of direction for green taxation?
The surprise announcement in the summer Budget that the climate change levy (CCL) exemption for renewable energy is to b...