Employment status consultation
On 7 February 2018 the government published its response to the Matthew Taylor Review of Modern Working Practices along ...
Technical
Technical
Corporate intangible fixed assets regime consultation ATT and CIOT meetings
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible
Class 2 National Insurance
We raised this (along with others) on the HMRC Agent Forum.
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Latest briefings
General Data Protection Regulation information for members
The General Data Protection Regulation (GDPR) comes into effect on the 25 May 2018.
Trust Registration Service Penalties
The obligations of trustees to maintain accurate and up-to-date records of their beneficial owners, and to register and ...
Making Tax Digital update
Income tax pilot In March HMRC launched their MTD income tax pilot for self-employed businesses.
Taxation of non-UK domiciliaries
Finance (No 2) Act 2017 introduced very significant changes to the taxation of non-UK domiciliaries.
HMRC guidance: difficulties with out-of-date, inaccurate and hard to find guidance
The role of guidance is crucial in communicating to self-assessing taxpayers, and their agents, what HMRC’s interpretati...
Trading and Property Allowances: Record-keeping obligations
The new Trading and Property Allowances (introduced by Finance (No 2) Act 2017 but effective from 6 April 2017) were her...
Spotlight on… the CIOT’s Corporate Taxes technical sub-committee
The remit of the Corporate Tax sub-committee includes all aspects of UK corporation tax, in so far as that tax applies i...