Draft Finance Bill 2018-19: Rent-a-room and non-exclusive residence (Clause 14)
The ATT submitted comments on the changes proposed by draft FB 2018-19 to rent-a-room relief.
Technical
Technical
Draft Finance Bill 2018-19: CGT payment window on residential properties (Clause 6)
The ATT’s response to this clause focused on the impact of the proposed 30-day payment window for UK residents disposing...
CIOT’s blogs will give you pause for thought
If you are left irritated by yet more inaccurate reports in the media about Facebook’s latest tax bill, ticked off that ...
Most popular reads
Latest briefings
A round up of the CIOT’s roundtable Brexit customs duty meetings
With parliamentarians Perspectives from the legal sector, industry and practice on the impact of Brexit in no-deal and ...
House of Lords Finance Bill Sub-Committee: call for evidence on HMRC powers and Making Tax Digital
The House of Lords Finance Bill Sub-Committee (the ‘Sub-Committee’) have announced that, in scrutinising the draft Finan...
Amending HMRC’s Civil Information Powers: ATT, CIOT and LITRG responses
HMRC launched a consultation entitled Amending HMRC’s Civil Information Powers on 10 July 2018.
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...
The Trust Registration Service: looking ahead
By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fif...
Personal Tax Account, hypothetical code numbers and dynamic coding
Personal Tax Account (PTA) A previous article in June 2018’s Technical Newsdesk mentioned the
DAC6: mandatory disclosure of reportable cross-border tax arrangements
On 25 May 2018 the EU published Council Directive 2018/822 amending Directive 2011/16/EU