VAT Notice 700/9 update: transfer of a business as a going concern
For many businesses, the transfer of a going concern (TOGC) will be an exceptional and high value transaction and gainin...
Technical
Technical
VAT registration threshold: members have their say
HM Treasury released a call for evidence on 13 March to explore whether the design of th
Employment Status: a consultation and our responses
In responding to the government’s consultation on simplifying employment status, the CIOT and ATT focused on the income ...
Most popular reads
Latest briefings
Shorter payment window for Capital Gains Tax on residential properties
The ATT and CIOT have responded to HMRC’s consultation ‘Capital Gains Tax: Payment window for residential property gains...
Tax avoidance involving profit fragmentation
HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.
Entrepreneurs’ Relief and the impact of financing
Both the CIOT and ATT have responded to the consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ ...
Financing growth in innovative firms: Enterprise Investment Scheme knowledge intensive funds
Our response was based on feedback from members in practice providing advice to clients on the EIS rules and qualifying ...
Treasury Sub-Committee Inquiries into 1) Tax avoidance and tax evasion and 2) The conduct of tax enquiries and the resolution of tax disputes
Tax avoidance and tax evasion – CIOT response
Extension of Offshore Time Limits
At the Autumn Budget 2017, the government announced that the assessment time limit for cases of mistakes or non-delibera...
Treasury Committee Inquiry into VAT
The Inquiry focused on many areas of VAT, such as the tax gap (its causes, how to reduce it, and advisers’ role in avoid...