Draft Scotland Bill 2015 clauses
The CIOT and LITRG have submitted responses to the UK government’s command paper Scotland in the United Kingdom: an endu...
Technical
Technical
Access to NHS central register not necessary to manage Scottish rate of income tax
Legislation affecting taxation can be found in unexpected places.
Working Together – the future?
After HMRC’s briefing note, Digital support for agents, issued in summer 2014, I attended, on behalf of CIOT, together w...
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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...
How and when to use MOSS
For VAT purposes, some services to consumers are now taxed where the consumer is rather than the supplier....
Inaccuracy penalties: a new trend?
LITRG have heard about taxpayers receiving inaccuracy penalty notices for mistakes they have made in their tax returns....
New members' guide on the taxation of landlords
The latest in our series of technical guides for members – Taxation of Landlords – is now available on our website....