UK government goes it alone on BEPS
The government announced at the autumn statement that it was introducing a new tax aimed at ‘large multinational enterpr...
Technical
Technical
VAT treatment of cross-border B2C supplies of services
Background The OECD sought input on how cross-border supplies of services by businesses to consumers (B2C) should be tr...
FA 2015 changes to entrepreneurs’ relief: CIOT makes further representations
In recent instalments of Technical Newsdesk we have reported on the CIOT’s submissions to HMRC setting out members’ conc...
Most popular reads
Latest briefings
Promotors of tax avoidance schemes (POTAS) update
We recently met HMRC to discuss working with them on communicating messages to tax agents about how the POTAS legislatio...
Scotland – update
As the ‘go live’ date of 1 April 2015 approaches for the Scottish landfill tax (SLfT) and the land and buildings transac...
Draft FB 2015: employee benefits and expenses
As part of the draft Finance Bill, the government published draft legislation in respect of four employee benefits and e...
Recent PAYE announcements
Towards the end of December 2014, HMRC made a small but quite significant announcement affecting the end-of-year PAYE su...
Draft FB 2015: IHT for trusts
HMRC have abandoned their proposal to introduce a single settlement nil-rate band and a flat-rate IHT charge on trusts....
Draft FB 2015: clarification – but not as we know it
The CIOT and the ATT responded to the draft legislation on the use of fixed rate deduction for use of home that was publ...
I am in the departure lounge ready to leave
‘This train is ready for departure. If you are not planning on travelling with us today, please leave the train now.’...