Office of Tax Simplification capital gains tax review: call for evidence
The Office of Tax Simplification has launched a wide-ranging review of capital gains tax and the views and experiences o...
Technical
Technical
Marriage and other relationship breakdown: issues for the lower paid
LITRG provides a brief overview of some of the things to consider when advising people on a low income whose relationshi...
Can family members claim state pension ‘babysitting’ credits?
COVID-19 has caused significant disruption to how children have been and are being cared for due to the closure of schoo...
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Latest briefings
Revenue and Customs Brief 8 (2020): Change to partial exemption VAT treatment
HMRC have published the long-awaited Revenue and Customs Brief 8 (2020): Change to partial exemption VAT (https://tinyu...
HMRC Employment Tax Fora meetings
This is a round-up of six recent HMRC employment tax related consultative forum meetings: the Employment and Payroll Gro...
Agent authorisation: how will it work in future?
The Agents Digital Design Advisory Group is continuing to look at the issue of agent authorisation and how it will work ...
Future relationship with the EU: Parliamentary Committee Inquiry
The CIOT submitted evidence to the House of Commons Committee on the Future Relationship with the European Union’s inqui...
Management of tax reliefs: Parliamentary Committee Inquiry
The CIOT submitted comments in relation to the Public Accounts Committee’s inquiry into the management of...
COVID-19: Self-Employment Income Support Scheme
Claims for the second round of the Self-Employment Income Support Scheme can be made from 17 August to 19 October 2020, ...
COVID-19: easements and issues to consider for indirect tax
Although the VAT return payment deferral period ended on 30 June 2020, there are still COVID-19 easements and issues to ...