Corporate capital loss restriction: consultation on delivery
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April 2017 would...
Technical
Technical
Amendments to tax returns: ATT, CIOT and LITRG responses
HMRC released a call for evidence on 7 November 2018 to explore how tax returns are amen
The 2017/18 Self-Assessment Season: how was it for you?
By now, readers engaged in the annual self-assessment cycle have hopefully recovered from the January filing season....
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Making Tax Digital for VAT: 31 days to go
Are you mandated? All taxpayers that have annual taxable income of over £85,000 (meaning income from taxable supplies ...
Our technical work in 2018
The Technical teams of CIOT, ATT and LITRG made 154 formal submissions to HMRC, HM Treasury and other revenue and parlia...
Important: are you setting up in practice? Deadline for Anti-Money Laundering Registration of new businesses
As a member you should register promptly for AML supervision with the CIOT/ATT.
Reduction in the time to file a Stamp Duty Land Tax return and pay tax due
At Autumn Budget 2017 the government confirmed that the time limit for making a SDLT return and paying tax would be redu...
Changes to the VAT treatment for retained payments and deposits on 1 March 2019
Background In the Budget 2018, the government announced measures in the Budget Res
HMRC’s Employment Taxes Forums
In this article we summarise meetings of HMRC’s employment taxes forums, which are attended by CIOT volunteers, from the...
HMRC’s Non-Statutory and Statutory Clearance Services: how are they working at the moment?
Members of the CIOT’s Owner Managed Business, Corporate Taxes and Indirect Taxes technical sub-committees have been repo...