Brexit: VAT, Customs and Excise
In December, representatives of the CIOT and invited guests were brought together in a roundtable meeting with cross par...
Technical
Technical
Scotland update: Land and Buildings Transaction Tax Forum; Income Tax Discussion Paper
Land and Buildings Transaction Tax Forum At the end of October, members of CIOT’s Scottish Technical Committee attended...
Help to Save: consultation on draft regulations
The Help to Save scheme was announced in 2016 and is due to begin in April 2018.
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Auto enrolment becoming business as usual
Every employer in the UK must now put certain staff into a pension scheme and contribute towards it. This is called ‘aut...
Non-resident landlords, independent managing agents and fixed establishments
What’s the issue? Paragraph 3.5 of Public Notice 741A gives examples of when a non-resident business (including landlor...
Office of Tax Simplification: VAT review
Eagerly awaited, this report follows a call for evidence, to which the CIOT submitted a variety of information and engag...
OTS review of replacing capital allowances with depreciation
Following on from the meeting with the OTS to discuss unincorporated businesses (reported in December’s Technical Newsde...
The Trust Registration Service
On 17 November 2017 HMRC hosted the third Talking Points session on the Trust Registration Service (TRS)....
SA 302 tax calculations
HMRC recently raised concerns with professional bodies that they are still receiving significant call volumes from agent...
Small companies: filing abridged accounts prepared under FRS102 1A
In particular, where all the shareholders have consented to abridgement of the balance sheet and profit and loss account...