The complex world of cryptoassets
It is now almost ten years since the public launch of Bitcoin.
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Knock knock! Who’s there? – HMRC Co-design workshops
In July and August, ATT and CIOT representatives attended HMRC co-design workshops for an advance preview of HMRC’s curr...
Making Tax Digital for VAT: taking notice of HMRC’s new guidance
Alongside the Notice, HMRC also published a list of Making Tax Digital (MTD) for VAT softwar
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Spotlight on the Employment Taxes Sub-Committee
The remit of the Employment Taxes Sub-Committee covers all aspects of employment taxes, from PAYE payroll processes and ...
Scotland update: tax coding issues for Scottish taxpayers; Carer’s Allowance Supplement
Tax coding issues for Scottish taxpayers We have come across an issue in relation to PAYE tax codes for Scottish taxpay...
Business/non-business litigation cases: HMRC policy discussion paper
In recent years there has been evolving case law concerning whether activities are business or non-business for VAT purp...
VAT: Alternative method of VAT collection – split payments
The CIOT has responded to HMRC’s second consultation on Alternative method of VAT collection – split payments. See www.t...
SDLT residential rates: HMRC’s view on gardens sold separately and other areas of uncertainty
The CIOT and the Stamp Taxes Practitioners Group have been working with HMRC to clarify certain aspects of the definitio...
Workplace charging tax exemption draft guidance – ATT and CIOT comments
At Autumn Budget 2017 the government announced that it would legislate to exempt employer-provided electricity from bein...
Tax relief for those self-funding work-related training
The ATT and CIOT have responded to the HMRC consultation on the taxation of self-funded, work-related training costs....