Social Investment Tax Relief: call for evidence
HM Treasury has published a 12-week call for evidence (closing on 17 July) on how SITR ha
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Protecting your Taxes in Insolvency: CIOT response
The government is proposing to introduce legislation that will make HMRC a preferred secondary creditor for VAT, PAYE, e...
Plastic Packaging Tax: CIOT response
Background We reported in our April edition that HM Treasury had published its
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Preventing abuse of the R&D tax relief for SMEs: ATT and CIOT responses
The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax...
Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs: consultation responses
From April 2020, the government wishes to reduce the final period exemption for PRR from 18 months to 9 months....
Off payroll working in the private sector: consultation responses
As reported in May’s edition of Tax Adviser, HMRC launched a consultation earlie
Consultation on the minimum wage: LITRG response
As representatives for those on the lowest incomes, we obviously welcome the existence of the National Living Wage (NLW)...
Scotland update – engagement with Committees of the Scottish Parliament
Call for evidence on the Non-Domestic Rates (Scotland) Bill The Non-Domestic Rates (Scotland) Bill (the Bill) aims to d...
LITRG highlights how finance cost restrictions in computing rental profits can affect low-income taxpayers
The issue arises from the fact that the finance costs are disallowed in calculating an individual’s rental profits and r...
The Technical Teams of CIOT and ATT: help us to help you
The CIOT and ATT Technical Teams receive a large number of queries, both from members and from non-members....