Company tax return – form CT600 (2015) version 3
Members should note that HMRC have published an updated version (version 3) of the company tax return CT600 and its supp...
Technical
Technical
Strengthening the self-employment test for working tax credit
At Autumn Statement 2014, it was announced that the government would be looking to strengthen the eligibility conditions...
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Land transaction tax – a first Welsh tax for 800 years
The CIOT and the Stamp Taxes Practitioners Group have responded jointly to the Welsh consultation on the design of land ...
Scotland's fiscal framework
The CIOT and LITRG have submitted a joint response to the call for evidence issued by the Finance Committee of the Scott...
Scotland – the Commission on Local Tax Reform
The CIOT and LITRG attended a meeting with the secretariat of the Commission on Local Tax Reform in April....
Restricting VAT relating to foreign branches incompatible with EU law
Background UK VAT legislation allows VAT that has been incurred in making taxable supplies in the UK (input tax) to be ...
Volunteers required for anti-money laundering working party
The CIOT/ATT anti-money laundering (AML) working party comprises volunteer members and head office staff....
FA 2015 – changes to entrepreneurs’ relief
Changes to entrepreneurs’ relief (ER) were announced at Budget 2015 to take effect from the same day, 18 March 2015....
Close company loans to participators: HMRC update guidance on exclusion from bed and breakfast provision
The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Comp...