Spring Budget 2020: Tackling Construction Industry Scheme Abuse – a consultation
HMRC are consulting on changes to construction industry scheme deductions claimed against PAYE, deemed contractors rules...
Technical
Technical
Spring Budget 2020: Treasury Committee evaluation
As is the case following each Budget, the Treasury Committee invited comments on how the Spring Budget 2020 meets the co...
COVID-19: Indirect tax announcements
The government has announced a deferral of VAT payments, an extension to the MTD soft landing on digital links and easem...
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COVID-19: CIOT and ATT approach
The CIOT and ATT are working with HMRC and HMT in order to help mitigate the impact of COVID-19 on businesses, individua...
COVID-19: Guidance for low-income taxpayers
LITRG has produced web-based guidance for people affected by the coronavirus pandemic.
Anti-money laundering registration exemption widened
HMRC have extended the Accountancy Service Provider exemption from anti-money laundering registration to...
VAT: delays with HMRC error corrections processing
HMRC’s VAT Error Correction team, which deals with processing VAT errors that do not fulfil the threshold tests to adjus...
Advance notification of UK VAT registrations for non-established EU businesses
In 2019, several hundred EU businesses, which are not established in the UK, applied for advance notification of UK VAT ...
Expansion of the Trust Register: consultation responses
The ATT and CIOT have both responded to HMRC and HM Treasury’s technical consultation on the Fifth Money Laundering Dire...
Off-payroll working in the private sector: draft legislation and House of Lords inquiry
The ATT and CIOT have submitted comments on draft secondary legislation regarding the extension of the off-payroll worki...