HMRC’s Employment Taxes Forums
We round up the activities of HMRC’s employment taxes forums, which are attended by CIOT volunteers, in the previous qua...
Technical
Technical
Carried forward corporation tax losses: compliance requirements
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
Making Tax Digital: an update
The VAT pilot is live The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on s...
Most popular reads
Latest briefings
Voluntary tax returns
It was announced in the Budget that legislation would be introduced in Finance Bill 2018-19 to confirm HMRC’s existing p...
LITRG Budget summary: is austerity really coming to an end?
Following Budget 2018, the LITRG technical team examined the announcements in relation to tax and benefits, to work out ...
CIOT sends its analysis of the Autumn Budget 2018 to the Treasury Committee
After each major fiscal event the House of Commons Treasury Committee opens an inquiry to determine the extent to which ...
CIOT meeting with the Financial Secretary to the Treasury
On MTD, we again expressed our concerns over the timescales and stated benefits of the project.
Spotlight on the Property Taxes Sub-committee
The CIOT’s Property Taxes technical sub-committee was established in 2007 under the then chairmanship of Lakshmi Narain ...
HMRC call connection services
Call connection services (or ‘Information, Connection and Signposting Services’) are offered by companies that operate p...
Barclay Implementation: a Scottish Government consultation on non-domestic rates reform
Non-domestic rates (business rates) have never been a reserved tax.