Structures and Buildings Allowance – secondary legislation and HMRC response
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Bu...
Technical
Technical
Changes ahead for installing energy-saving materials
The Order amends the scope of Group 2 (installation of energy saving materials), Schedule 7A to the VAT Act 1994....
HMRC’s Employment Tax Fora
In this article we summarise meetings of three of HMRC’s employment taxes forums, which are attended by CIOT volunteers,...
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Latest briefings
Mutuality of Obligation and Check Employment Status for Tax
The IR35 Forum has been discussing the application of mutuality of obligation (MOO) to HMRC’s Check Employment Status fo...
Transposition of the Fifth Money Laundering Directive: consultation responses
The stated objective of the transposition is to ensure that the UK’s anti-money laundering and counter-terrorist financi...
Scotland update – consultation on a policy framework for devolved taxes; call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill
Call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill The CIOT recently submitted wri...
A social care tax or levy for Wales?
In October 2017, the then Cabinet Secretary for Finance and Local Government announced four new taxes that the Welsh Gov...
New LITRG guide for the self-employed
The 100-page guide is intended to supplement existing material in the self-employment se
Pre 6 April 2016 state pension lump sums
People who reached state pension age before 6 April 2016 were able to defer claiming their state pension and then, when ...
Making Tax Digital for VAT – still waiting to sign up?
Sign up deadlines For taxpayers that are on a calendar quarter VAT return (‘stagger 1’) and are not otherwise exempt fr...