The future role of Alternative Dispute Resolution in civil justice
ADR was introduced as part of HMRC’s ‘business as usual’ in autumn 2013.
Technical
Technical
Large Business compliance: enhancing our risk assessment approach
The consultation explored whether the BRR model can be refreshed, potentially with more risk categories tailored to the ...
Making Tax Digital for VAT
VAT update On 18 December 2017 HMRC published a number of documents in relation to MTD for VAT.
Most popular reads
Latest briefings
Implementation of EU Directive on VAT and vouchers: HMRC consultation
HMRC published a consultation document on 1 December 2017, which requests feedback on the anticipated administrative bur...
Interest Harmonisation and Sanctions for Late Payment: HMRC Consultation
The consultation is seeking views on:
Rent-a-room relief: Call for evidence
The government has published a call for evidence to understand how rent-a-room relief is currently used....
Universal Credit roll-out update
Universal credit has featured in many media headlines in recent months.
Qualifying Care Relief: personal tax
Qualifying care relief may be claimed by shared lives carers and foster carers to reduce the administrative burden of co...
Risk to capital requirement for venture capital schemes: changes in Finance Bill 2017-18
Clause 14 of Finance Bill 2017-18 introduces an additional risk to capital condition in order for investments to qualify...
Marriage allowance claims by bereaved spouses or civil partners
Clause 6 of the Finance Bill 2017-18, entitled Transfer of tax allowance after death of spouse or civil partner, amends ...