Simplifying and modernising HMRC IT services: CIOT, ATT and LITRG responses
The consultation on ‘Simplifying and modernising HMRC’s Income Tax services through the tax administration framework’ (s...
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Making Tax Digital survey
Following various surveys on Making Tax Digital (MTD) for both Income Tax Self Assessment (ITSA) and VAT, the CIOT and A...
Significant changes are underway to business rates
The Non-Domestic Rating Bill 2023, that applies in England and in part to Wales, makes significant changes to business r...
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Tax treatment of payments of state pension arrears: self assessment cases
In 2020, the Department for Work and Pensions (DWP) became aware that some people had not received an automatic increase...
Finance (No.2) Bill 2023 clause 36: capital gains tax
Two of the changes announced in the Autumn Statement in 2022 concerned share for share exchanges involving non-UK compan...
Finance (No.2) Bill 2023 clause 25: relief relating to net pay arrangement pensions
The Low Incomes Tax Reform Group (LITRG) has been campaigning for more than five years for the government to address a l...
Finance (No.2) Bill 2023: corporate taxes
The Finance (No.2) Bill 2023 is currently going through Parliament (Royal Assent is expected sometime towards the end of...
VAT groups with EU branches
The CFE (taxadviserseurope.org) published and submitted its Opinion Statement on VAT groups (
Finance (No.2) Bill 2023 clause 29: low income trusts and estates in administration
Income from estates in the course of administration The provisions in the Finance Bill will extend the scope of the exi...
Tax Administration and Maintenance Day
While not the most dynamic sounding of titles, Tax Administration and Maintenance Day (or TAMD for short), is establishi...