Tax credit renewals and compliance checks
The tax credit annual renewal period runs from 6 April to 31 July 2017 (in most cases).
Technical
Technical
Construction sector – VAT domestic reverse charge
Announced at Spring Budget 2017, HMRC have published a call for evidence on ‘Fraud on provisi
HMRC nudge letters – an update
At the last Compliance Reform Forum (CRF) meeting in March, chaired by Jennie Granger, the then HMRC Director General Cu...
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Latest briefings
Hybrids and other mismatch rules – HMRC guidance
The CIOT has written to HMRC to express concern about the use of guidance as a substitute for clear, well targeted legis...
Non-resident companies subject to income tax and non-resident CGT
The consultation document states that the proposals are largely driven by the aim of achieving consistency of treatment ...
Cash basis for property businesses
Transitional adjustments when moving between GAAP and the cash basis Members are concerned about the operation of the t...
Travel and subsistence and employment intermediaries – a year on
Background Umbrella companies take on temporary workers such as contractors or agency workers as their own employees wi...
Independent Review of Employment Practices in the Modern Economy
The ‘Matthew Taylor review’ has six key themes including security, pay and rights, progression and training and the bala...
Scotland update – ‘A Scottish Approach to Taxation’ and the Budget Process Review Group
‘A Scottish Approach to Taxation’: additional evidence The CIOT gave oral evidence and submitted written evidence conce...
Tax-Free Childcare update
Following a small pilot that began in late 2016, the Tax-Free Childcare (TFC) scheme started accepting claims from certa...