Making Tax Digital for VAT (MTD): More news on applying for exemption, penalties and updated guidance
Exemption from MTD Jayne Simpson’s article in last month’s Tax Adviser summarised the grounds in respect of which exemp...
Technical
Technical
Brexit: behind the scenes
Abortive costs for ‘no-deal’ During a roundtable meeting between HMRC and CIOT representatives in February, the VAT and...
Partnership expenses update
In February a volunteer on the CIOT’s OMB sub-committee raised concerns with HMRC that HMRC had quietly changed its prac...
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Latest briefings
Business Rates: an inquiry by the Treasury Committee
A significant part of the inquiry’s terms of reference concern economic matters, which lie outside the CIOT’s expertise ...
Electronic Sales Suppression
In this Call for Evidence HMRC wanted to understand more about how modern technology is being exploited for ESS and the ...
Structures and Buildings Allowances: draft legislation
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
Costs regime in the Upper Tribunal: what’s your view?
In our letter we explained there is still an appetite to explore the recommendations by
Off payroll working in the private sector: HMRC consultation
HMRC has launched a technical consultation on extending the off-payroll working rules to the private sector from April 2...
Employment and Payroll Group update
ATT and CIOT representatives attended the Employment and Payroll Group (EPG) meeting in March.
Scotland update: recent meetings; reminder of Scottish government consultation
Recent meetings There have been a number of meetings at which the CIOT and/or LITRG have been represented in recent wee...