Place of supply of services – HMRC Notice 741A
HMRC published draft changes to Notice 741A but, as a result of comments received, have delayed publication of a change ...
Technical
Technical
Residential lettings – the new replacement expenditure relief
In July, HMRC published a consultation document on proposals for replacing the ex
Annual tax on enveloped dwellings (ATED) and flat ‘management’ companies
The CIOT has been corresponding with HMRC on applying annual tax on enveloped dwellings (ATED) legislation to companies ...
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Latest briefings
What am ‘I’? An intermediary?
HMRC is consulting on IR35 reform and intermediaries travel and subsistence claims.
‘Making Tax Easier’ and digital tax accounts
At spring Budget 2015 the Chancellor, George Osborne, announced the ‘end of the tax return’, and HMRC published ‘...
The summer Budget – tax credits, the living wage and effect on household incomes
In the summer Budget delivered in July, the Chancellor announced sweeping cuts to the tax credits system....
Engaging with social investment tax relief
The last meeting of the CIOT’s Technical Committee discussed social investment tax relief (SITR) and in particular wheth...
Providing feedback on the GOV.UK website
If CIOT and ATT Technical Officers were asked which topics come up for discussion the most during our weekly Technical O...
HMRC Penalties: a discussion document
The CIOT, ATT and LITRG have responded to HMRC’s recent consultation on penalties, which looked at how the Revenue might...
Scotland update
Patrick Stevens, Tax Policy Director of the CIOT, gave oral evidence to the finance committee of the Scottish parliament...