Changes for Revenue & Customs Brief 12/ 20: VAT on early termination fees and compensation payments
HMRC published Revenue & Customs Brief 12/ 20: VAT early termination fees and compensation payments on 1 September 2...
Technical
Technical
HMRC’s Guidance Strategy Forum
GOV.UK guidance structure, how updates to guidance are made and reliance on guidance were examined in HMRC’s Guidance St...
Follower notices and penalties consultation: CIOT response
The Chartered Institute of Taxation has responded to HMRC’s recent consultation, which was seeking comments on proposed ...
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ATT User Guides: Help us to stay up to date
The Association of Taxation Technicians has prepared two ‘How to’ guides to help agents navigate the Trust Registration ...
DAC6 guidance for CIOT and ATT members and students
We have recently published guidance on our websites to help our members and students understand when they might be class...
HMRC letters and ‘certificates of tax position’ to individuals with overseas assets, income or gains
A reminder to members about the update on the CIOT’s website that provides information about HMRC’s letters and ‘certifi...
Making Tax Digital: update on the administrative burden
The CIOT and ATT have continued their engagement with HMRC to review their estimates of transitional and ongoing costs o...
LITRG budget representation on the high income child benefit charge
The Low Incomes Tax Reform Group has made a budget representation repeating its calls for the government to raise the £5...
ATT budget representation on COVID-19 Testing
The Association of Taxation Technicians has submitted a budget representation calling for an extension to the temporary ...
CIOT budget representations on corporate tax measures, property income for MTD and capital gains tax
The Chartered Institute of Taxation has submitted a number of budget representations, suggesting changes to the tax syst...