Technical Newsdesk: June 2023
It must be a sign of getting old when you start to talk about how tax was ‘in the old days’.
Technical
Technical
Support for childcare and the early years inquiry
Support for childcare featured heavily in the recent budget with changes to universal credit childcare element and the e...
R&D tax reliefs review: consultation on a single scheme
The consultation on a single scheme for R&D tax reliefs was part of the wider review of the UK’s R&D relief sche...
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Natural capital consultation
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem ser...
Technical Newsdesk: May 2023
By the time you read this, we should have experienced another ‘tax administration and maintenance day’ (or TAMD for shor...
Land and buildings transaction tax and the additional dwelling supplement
In February 2022, the Scottish government launched a public consultation on wide-ranging reforms to the additional dwell...
Disability and the tax system: guidance
Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstanding LITRG v...
Employment Taxes Forums: May 2023
In this article, we summarise the main points from meetings of various groups that took place in early Spring 2023, whic...
Accounting periods straddling 1 April 2023
Ordinarily, when a company’s accounting period straddles a change of corporation tax rates on 1 April, Corporation Tax A...
VAT: new penalty system
The CIOT continues to engage with HMRC on the new penalty system. At a recent Penalty Forum meeting, two points of note ...