COVID-19: Self-Employment Income Support Scheme
The ATT and CIOT continue to work with HMRC to answer questions and update their online information on the...
Technical
Technical
Welcome to the July Technical Newsdesk
1 July was the first day of what might be referred to as 'phase two' of the Coronavirus Job Retention Scheme (CJRS)....
Updated engagement letter guidance issued
The joint professional bodies' engagement letters working party (AAT, ACCA, ATT, CIOT and STEP) issued the latest update...
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VAT: Call-off stock: updated HMRC guidance and administrative changes
The European Commission updated Article 17a of the Principal VAT Directive with effect from 1 January 2020 as part of it...
Employer-provided living accommodation: representative occupier concession withdrawn from April 2021
HMRC is withdrawing the 'representative occupier' exemption from the employer-provided accommodation benefit-in-kind cha...
Car fuel benefit charge for hybrid cars and the ‘making good’ rule
We look at the issue of what it means to make good the whole cost of fuel to escape a fuel benefit charge where the comp...
Finance Bill 2020: business as usual
The CIOT, ATT and LITRG are providing briefings to MPs on the Finance Bill as part of our organisations' objectives to a...
COVID-19: Help-to-Save scheme: an opportunity for clients who need to claim universal credit
The Help to Save account pays a tax-free bonus on the second and fourth anniversaries of the date the account was opened...
COVID-19: Funds in childcare schemes: changes of circumstances
The Low Incomes Tax Reform Group (LITRG) explains some points to take into account if taxpayers are thinking about acces...
COVID-19: High income child benefit charge: reductions in income
LITRG looks at some of the impacts in respect of the high income child benefit charge on those entitled to child benefit...