The Inheritance Tax Account forms (IHT100) Project
The collection of Inheritance Tax Account (IHT100) forms, together with various supplementary pages, are used to tell HM...
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Making Tax Digital
HMRC recently announced that the VAT pilot has now been opened up to all types of business mandated from 1 April 2019, a...
Loan charge: LITRG helps workers make sense of HMRC’s settlement opportunity
Many advisers will be well aware of the impending loan charge which is due to apply from 5 April 2019....
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Structures and buildings allowances: where are we now?
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
The Finance Bill’s passage through Parliament
Government amendments A new schedule was passed which addressed concerns raised by CIOT and others that the UK had beco...
Spotlight on the Capital Gains Tax & Investment Income Sub-committee
The reforms to the taxation of non-UK domiciliaries continue to occupy the CIOT’s CGT & II Sub-committee, together w...
Do you have any clients in receipt of an Access to Work grant?
The Access to Work scheme is run by the Department for Work and Pensions (DWP) and gives grants to help disabled people ...
Office for Tax Simplification (OTS) Business Lifecycle Review
The OTS was seeking views about tax as it impacts on businesses as they engage with the tax system throughout the busine...
The domestic reverse charge for construction services: an update
What is VATA 1994 s 55A? VATA 1994 s 55A is anti-fraud legislation that allows a rapid response to certain VAT frauds b...
Extension of Offshore Time Limits: Clauses 79 and 80
Clauses 79 and 80 of the Finance Bill increase the assessment time limits for income tax, capital gains tax and inherita...