Temporary workers – relief for travel and subsistence expenses
The CIOT, ATT and LITRG have responded to the HMRC discussion document, Employment Intermediaries: Temporary workers – r...
Technical
Technical
Corporation tax powers for Northern Ireland
At the autumn statement 2014 it was announced that rate-setting powers for corporation tax would be devolved to Northern...
Update: renewals basis for let property
In February 2014, the CIOT and the ICAEW wrote a joint letter to HMRC seeking clarification of the availability of the n...
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Individual Savings Accounts (ISA): transfer of benefits to a surviving spouse or partner
Both the CIOT and ATT have commented on the draft Individual Savings Account (Amendment) Regulations 2015 that provide f...
Revenue Scotland: charter of standards and values
Both the CIOT and LITRG have responded to Revenue Scotland’s public consultation on a charter of standards and values....
Working Together and digital solutions: update
Over the past few months we have used the Technical section in Tax Adviser and other channels to make our members aware ...
Right first time: a new approach to penalties?
The government has announced a consultation to look at designing a penalty system that works in a modern, digital world....
VAT default surcharge: time for change?
Background We wrote to HMRC on 18 November 2014 because members had expressed concern about the operation of the defaul...
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....