Review of Double Taxation Treaties 2019/20: CIOT responds to the Stakeholder Consultation
Every year HMRC undertakes a review of the priorities for the UK’s network of double taxation agreements for the coming ...
Technical
Technical
Addressing the tax challenges of digitalisation of the economy
The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arising from th...
Making Tax Digital survey results
We recently closed our Making Tax Digital survey and have set out below some of the findings.
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Addressing the tax challenges of the digitalisation of the economy
The tax challenges arising from the digitalisation of the economy were identified as one of the main areas of focus of t...
Applying the agent lens to digital services
Understanding tax law is one thing, complying with it another and, after determining the client’s tax obligations, the a...
VAT: domestic reverse charge for construction and building services – what is happening during the deferral period?
In the last stakeholder meeting with HMRC in November, attendees considered the arising action points:...
Entrepreneurs’ relief: personal company rules, dilution provisions and dilution on the day of sale
FA 2019 introduced changes to the definition of an individual’s ‘personal company’ for the purposes of determining the a...
Corporate non-resident landlords: compliance letter to tenants
The letter says that HMRC are writing because they have information that the recipient is living in a property which is ...
Offshore investment funds: HMRC letter to taxpayers
HMRC carried out a bulk mailing of letters in early November 2019 to a subset of taxpayers whose tax affairs are dealt w...
Help-to-Save scheme: are your clients missing out?
LITRG has been a member of HMRC’s Help-to-Save Stakeholder Forum throughout the pilot phase and the launch of the accoun...