HMRC interest in websites of tax advisers
HMRC have recently had success with cases taken to the Advertising Standards Authority (ASA) in relation to misleading a...
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VAT and vouchers: CIOT responds to consultation
The implementation date for the voucher directive is 1 January 2019, which is prior to the UK leaving the EU....
Qualifying care relief: LITRG comments on draft regulations which would change the rules
Draft regulations issued Following our recent update in the February issue, HMRC have now published draft amending regu...
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PAYE Settlement Agreement (PSA) process: CIOT, ATT and LITRG respond to consultation
The PAYE Settlement Agreement (PSA) process allows employers to enter into an annual agreement with HMRC under which the...
Rent-a-room relief: CIOT, ATT and LITRG respond to HMRC’s Call for Evidence
Thank you very much to everyone who contributed to the joint CIOT and ATT rent-a-room survey in February....
Client Notification Letters: Results of a CIOT and ATT member survey
The regulations placed an obligation on tax advisers who provided offshore advice or services in the year to 30 Septembe...
Tax conditionality in public sector licensing: LITRG responds to consultation
The latest consultation considers the mechanics of such a proposal in relation to certain public sector licenses, namely...
Making Tax Digital interest harmonisation and sanctions for late payment: CIOT, ATT and LITRG responses to consultation
The government is in the process of reforming tax administration penalties as part of wider work to simplify and harmoni...
Corporate Interest Restriction: HMRC guidance and portal to assist with the new rules
These resources, and further information, can be found on GOV.UK.
Royalties withholding tax: CIOT responds to consultation
The digital economy was identified as an action point of the G20/OECD BEPS project in 2013 and the CIOT has engaged with...