Spotlight on...the ATT’s Technical Steering Group
The technical work of the ATT is set and guided by the Technical Steering Group (TSG).
Technical
Technical
Scottish consultation on Land and Buildings Transaction Tax for property investment funds
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) from 1 April 2015 in respect of transac...
2017/18 Self-assessment tax calculation: Scottish Taxpayers taxed on the remittance basis
We understand that HMRC has made a mistake with the 2017/18 Self-assessment (SA) tax calculation in respect of Scottish ...
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Auto enrolment and lower paid workers
The issue affects those who earn over the £10,000 needed to trigger auto enrolment, but below (or not very much above) t...
Tax and administrative treatment of short term business visitors from overseas branches
The CIOT has responded to HMRC’s consultation on simplifying the tax and administrative treatment of short term business...
Anti-fraud measure for VAT: moving forward with the domestic reverse charge for the construction sector
Since the last article on the domestic reverse charge for the construction sector was pu
CIOT meets OTS to discuss its Inheritance Tax Review Call for Evidence and Survey
Rather than submitting a written response to the OTS’ Inheritance Tax Review Call for Evidence or respond specifically t...
Distributions in a winding up TAAR: HMRC Guidance updated
CTM36330 ‘Condition C: ‘involved with’
TCGA 1992 s162 (Roll over relief on transfer of business) non-statutory clearances: HMRC update
In August 2018 HMRC issued the following statement to CIOT, ATT and other professional bodies clarifying in what circums...
Requirement to Correct: CIOT/ATT Webinar
Our webinar covering the Requirement to Correct Certain Offshore Tax Non-Compliance in Schedule 18 Finance (No 2) Act 20...