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Busy Practitioner
Authors:
Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP
,
Julian Harris
,
Andrew Needham BA CTA
, and
Lee Sharpe ATT CTA
Publication Date:
10 May 2023
Publisher:
Bloomsbury Professional
Copyright:
2023 Bloomsbury Professional
Busy Practitioner
Busy Practitioner is published monthly
Last update: 10 May 2023
Next update due: early June 2023
GO
Contents
Contents
Expand All
Collapse All
Close section
COVID-19 / coronavirus / SARS-CoV-2 updates
CORONAVIRUS NEWS - November 2022
CORONAVIRUS NEWS - August 2022
CORONAVIRUS NEWS - June 2022
CORONAVIRUS NEWS - April 2022
CORONAVIRUS NEWS - March 2022
CORONAVIRUS NEWS - February 2022
CORONAVIRUS NEWS - January 2022
CORONAVIRUS NEWS - December 2021
CORONAVIRUS NEWS - November 2021
CORONAVIRUS NEWS - September 2021
Close section
CORONAVIRUS NEWS - August 2021
Reporting Coronavirus Support Payments
Self-Employed Income Support Scheme (SEISS) 5 - Further Information
SEISS Overpayment Calculation Malfunction
Close section
CORONAVIRUS NEWS - July 2021
5th Self-Employment Income Support Scheme (SEISS) Grant
HMRC Debt Collection Policy
Employee Working From Home - Tax Relief for the Whole Tax Year
No Change to Travelling to Temporary Workplace Rules
Extended Loss Carry-Back Claims
VAT Option to Tax Notification Period
Non-EU Claims for UK VAT Repayments of VAT - Further Extension for Status Certificates
CIOT Issues Guidance Notes for Members on Reporting Grant Claims for SEISS and CJRS
Close section
CORONAVIRUS NEWS - June 2021
Outline Guidance on Self-Employed Income Support Scheme (SEISS) #5
Loss Carry-Back – Temporary Extension of Relief Period
Stamp Duty Land Tax 3% Higher Rate and Exceptional Delays in Selling Former Residence
CORONAVIRUS NEWS - May 2021
Close section
CORONAVIRUS NEWS - April 2021
SEISS 4 Grants Now Open
Close section
CORONAVIRUS NEWS - March 2021
Agent Bulk Filing of Appeals
CIOT Responds to Budget Coronavirus CT Measures: a Dilemma of Sorts?
Close section
CORONAVIRUS NEWS - February 2021
SEISS Phase 4 Details to be Announced on 3 March Alongside Budget
Self Assessment 5% Late Filing Surcharge Date Extended
VAT Payment Deferral – Further Update and New Options to Extend Payment
Guidance on CJRS for Furloughed Directors on Annual Payrolls – Bring Payments Forwards?
ATT Warning over Class 2 NICs, Time to Pay Arrangements and Benefits Claims
ICAEW Says Late Tax Returns Almost Doubled 2019/20 v 2018/19
Close section
CORONAVIRUS NEWS - November 2020
HMRC says December CT return filings may be deferred due to Coronavirus pressures
HMRC has NOT cancelled Christmas ... yet
Self-employed must have replied to HMRC queries about cessation
Close section
CORONAVIRUS NEWS - August 2020
Self-Employed Income Support Scheme (SEISS) – phase 2
Job retention bonus policy paper
Employment allowance can be claimed in addition to Coronavirus Job Retention Scheme (CJRS)
Reminder of 90-day window to notify/correct overclaimed coronavirus support payments
Close section
CORONAVIRUS NEWS - July 2020
SUMMER STATEMENT
Close section
OTHER MEASURES
Coronavirus Job Retention Scheme (CJRS) repayments
ICAEW warns CJRS payments on flexible furlough may be LOWER than expected
PPE and testing – taxable benefits for employees?
Land and buildings transaction tax (LBTT): Scotland announces temporary reduction
Land transaction tax (LTT): Wales announces temporary reduction
Close section
CORONAVIRUS NEWS - June 2020
Summary of rules relaxed to help businesses during the pandemic
Coronavirus Job Retention Scheme (CJRS) – phase 2
Mistakes on previous CJRS claims – LITRG guidance
Self-Employed Income Support (SEISS) – grant 2
Taxation of coronavirus support payments (including SEISS and CJRS)
CIOT response to draft coronavirus support payments legislation
Coronavirus and ‘early’ repayments of corporation tax and quarterly instalment payments
Close section
CORONAVIRUS NEWS - May 2020
Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS) goes live
Self-employed Income Support Scheme (SEISS) – update
Coronavirus Job Retention Scheme (CJRS) – update
Incorrect refusal of CJRS claims for outstanding HMRC debts
Exemption for employee reimbursement for Home Office equipment
Effect on tax appeals and reasonable excuse claims
Salary sacrifice and transitional arrangements
Childcare and SARS-CoV-2; vouchers and the CJRS
CORONAVIRUS NEWS - April 2020
Close section
One Month In A Minute
Close section
April 2023
FINANCE BILL / BUDGETS
MAKING TAX DIGITAL NEWS (MTD)
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMNISTRATION
Close section
March 2023
FINANCE BILL / BUDGETS
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TAX ADMINISTRATION
Close section
March 2023
FINANCE BILL / BUDGETS
ANTI-MONEY LAUNDERING/INVASION OF UKRAINE/SANCTIONS
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
February 2023
FINANCE BILL / BUDGETS
ANTI-MONEY LAUNDERING/INVASION OF UKRAINE/SANCTIONS
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
December 2022
FINANCE BILL / BUDGETS / AUTUMN STATEMENT / GENERAL FISCAL INCONTINENCE
ANTI-MONEY LAUNDERING/INVASION OF UKRAINE/SANCTIONS
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
December 2022
FINANCE BILL / BUDGET/ AUTUMN STATEMENT / GENERAL FISCAL INCONTINENCE
INVASION OF UKRAINE / RUSSIA & BELARUS (Sanctions; Money-Laundering)
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TAX ADMINISTRATION
The long arm of the Chancellor!
Close section
November 2022
INVASION OF UKRAINE / RUSSIA & BELARUS (Sanctions; Money-Laundering)
BREXIT
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
October 2022
INVASION OF UKRAINE / RUSSIA & BELARUS (Sanctions; Money-Laundering)
BREXIT
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TAX ADMINISTRATION
2022 PRAYER FOR GROWTH
Close section
September 2022
BUDGET / FINANCE BILL / SPRING STATEMENT UPDATES / DRAFT LEGISLATION
INVASION OF UKRAINE / RUSSIA & BELARUS (Sanctions; Money-Laundering)
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
August 2022
BUDGET / FINANCE BILL / SPRING STATEMENT UPDATES / DRAFT LEGISLATION
INVASION OF UKRAINE / RUSSIA & BELARUS (Sanctions; Money-Laundering)
BREXIT
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
June 2022
INVASION OF UKRAINE / RUSSIA & BELARUS (Sanctions; Money-Laundering)
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TAX ADMINISTRATION
Close section
May 2022
INVASION OF UKRAINE / RUSSIA & BELARUS
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
April 2022
INVASION OF UKRAINE / RUSSIA & BELARUS
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
March 2022
RUSSIA / BELARUS INVASION OF UKRAINE
BUDGET / FINANCE BILL / SPRING STATEMENT UPDATES
BREXIT
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TAX ADMINISTRATION
Close section
February 2022
BUDGET / FINANCE BILL
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
January 2022
BUDGET / FINANCE BILL
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
December 2021
STOP PRESS
BUDGET / FINANCE BILL
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
November 2021
STOP PRESS
BUDGET / FINANCE BILL
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TAX ADMINISTRATION
Close section
October 2021
BUDGET
CORONAVIRUS NEWS
BREXIT
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
September 2021
BUDGET
HEALTH AND SOCIAL CARE LEVY (HSCL)
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMNISTRATION
Close section
August 2021
BREXIT
MAKING TAX DIGITAL NEWS (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMNISTRATION
Close section
July 2021
Close section
BUDGET / FINANCE BILL
Finance Bill 2021-22 Draft Clauses
Income Tax Draft Legislation
Capital Allowances
Corporation Tax Draft Legislation
Anti-Avoidance
Miscellaneous
BREXIT
Close section
PERSONAL TAXATION
High Income Child Benefit Clawback and the Wilkes Case
Reporting and Paying CGT on Residential UK Property
New Online Tools for Shared Parental Leave
BUSINESS TAXATION
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Trust Registration Service Exclusion for Certain Insurance Policies With Surrender Value
Government Proposal to Align All Probate Fees in England and Wales
New Online IHT Tool
Changes to Form IHT 401 Domicile Outside the UK
TAX ADMNISTRATION
Close section
June 2021
Close section
BUDGET / FINANCE BILL
Royal Assent; Lords Upset
Deferred Tax
Close section
PERSONAL TAXATION
Residential CGT and the New Reporting Regime
Divorce Reform Delays
Divorce: Using Cryptocurrency to Hide Wealth
Close section
BUSINESS TAXATION
PAYE/RTI Penalties – Risk-Based Approach
Research & Development Tax Claims: HMRC Should Tackle Rogue Claimants Says ATT
Businesses May Need a New Direct Debit for VAT
Reclaiming VAT on Recharging Electric Cars/Vehicles
Private Daycare Provision in England & Wales
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Forms R185 Published
Close section
TAX ADMNISTRATION
Agent Dedicated Line Relaunched
Agent Update 85
Employer Bulletin
Earlier Year Update Using Basic PAYE Tools with Other Software
Extra Login Step / Multi-Factor Authentication (2-Step Verification)
Close section
May 2021
Close section
BUDGET / FINANCE BILL
Finance Bill 2021 – Amendments Tabled including Capital Allowances
CIOT Welcomes Reversal on VAT Repayment Supplement
Close section
MAKING TAX DIGITAL NEWS (MTD)
VAT Data Migration Errors Affect up to 200,000 Businesses
HMRC Cracking Down on MTD for VAT Non-Compliance
VAT Notice 700/22 Updated for "Digital Links" MTD Requirement
Close section
PERSONAL TAXATION
HMRC Publicises Working from Home
State Pension Deficiency Notices: Individuals Should Check Entitlement Says LITRG
Problems with the New 30-Day Reporting Service for CGT on Residential Property Disposals
Close section
BUSINESS TAXATION
Umbrella Companies: Guidance and Warnings
Consultation on Proposed Tax on Residential Property Developers
New Plastics Packaging Tax
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Trusts and Estates Newsletter
Trust Registration Service Developments
Close section
TAX ADMINISTRATION
ICAEW Urges HMRC to Address Poor Performance
Stamp Taxes Update
Means-Based Settlement Agreements for Tax-Avoiders?
Let US Lead the Way... to Your Bank Statements
Close section
April 2021
Close section
BREXIT
IT Problems with VAT Import Accounting / VAT Returns
Close section
MAKING TAX DIGITAL NEWS (MTD)
Trouble Ahead for Government Plans to Introduce Earlier / More Frequent Tax Payments
HMRC / Treasury Have "No Plans" to Offset Fossil Fuel Tax Loss
Close section
BUSINESS TAXATION
Guide to Off-Payroll Working
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Trust Registration Service – Update
CIOT Says There is Still Scope for Trust Reforms
Close section
TAX ADMNISTRATION
Professional Indemnity Insurance: Consultation on Mandatory PII for Tax Advisers
April Employer Bulletin
Agent Update 83
HMRC Launches Cryptoassets Manual
Close section
March 2021
BUDGET 2021
Finance Bill Published
UK's First 'Tax Day'
Close section
MAKING TAX DIGITAL NEWS (MTD)
Rethink Quarterly Reports (Returns) for... Basically Everyone say Professional Bodies
ATT Warns of Problems with Pay As You Go Tax Proposals
Close section
PERSONAL TAXATION
HMRC's SA Repayment Claim Verification Letters
Close section
BUSINESS TAXATION
Delays in VAT Registration Thanks to those Europeans
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
IHT: Gifts with Reservation and the Spouse Exemption
Close section
TAX ADMNISTRATION
Advisory Fuel Rates from 1 March 2021
Employment-Related Securities Bulletin 38
Pension Schemes Newsletter 128
Close section
February 2021
Close section
BREXIT
Employer Bulletin: UK Transition Special Edition
Agent Update January 2021 Brexit Edition
BUDGET 2021
PERSONAL TAXATION
Close section
BUSINESS TAXATION
IR35 3.0 – HMRC Offers Support for Organisations Dealing with Changes to Off-Payroll Working
Guidance on NIC Holiday for Employers of Veterans
VAT Reverse Charge on Construction Commences
TRUSTS, ESTATES AND INHERITANCE TAX
Close section
TAX ADMNISTRATION
Agent Update Issue 82
Money-Laundering and Crime Indicators
ATT Welcomes New HMRC Commitments in Light of HMRC Powers
Close section
January 2021
STOP PRESS – No Self Assessment Filing Penalties Until 28 February!
BREXIT – A Brief Guide to Tax Developments from the CIOT
BUDGET 2021 and Forthcoming Tax Changes
CORONAVIRUS NEWS
MAKING TAX DIGITAL NEWS (MTD)
Close section
PERSONAL TAXATION
Wales Confirms No Change to Income Tax Rates 2021/22
Welsh Stamp Tax Changes
Close section
BUSINESS TAXATION
ICAEW Says Scheduled CIS Changes Need Either Guidance or Postponement
CIOT Calls for Corporation Tax Loss 3-Year Carry-Back
Close section
TAX ADMNISTRATION
Stamp Taxes Newsletter
UK Withdraws from Most of the DAC6 Disclosure Provisions
Close section
2020
Close section
December 2020
BUDGET 2021 and forthcoming tax changes
CORONAVIRUS NEWS
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
November 2020
MAKING TAX DIGITAL NEWS (MTD)
CONSULTATIONS AND FINANCE BILL 2021 DEVELOPMENTS
PERSONAL TAXATION
Close section
BUSINESS TAXATION
LITRG welcomes late loan charge spreading elections
ATT welcomes extension to higher AIA annual allowances
Further changes to tackle Construction Industry Scheme abuse
EMI will continue beyond Brexit transition
HMRC reaffirms VAT taxable status of payroll provision
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Update on Trust Registration Service and complex estates
STEP warns of increasing backlog of probate applications awaiting grant in England and Wales
Solicitors want to keep wet signatures for LPAs
Close section
TAX ADMINISTRATION
Increase awareness of new HMRC Charter, says CIOT
Advisory fuel rates from 1 December 2020
Close section
October 2020
Close section
WINTER ECONOMY PLAN UPDATE (now updated for national lockdown announcement)
Self-employed income scheme (SEIS) update
Coronavirus Job Retention Scheme (CJRS) – emergency extension announced
Job Support Scheme (replacing CJRS from 3 December 2020)
Local lockdown update – including temporary national lockdown
How Coronavirus Job Retention Scheme interacts with employment allowance (but see caveat)
Can CJRS repayments to HMRC be clawed back from employees?
Cost of working from home: HMRC encourages ‘customers’ to claim tax relief – kind of
Updated guidance on deferring self-assessment payments
Reduced rate of VAT for hospitality – hot food (and indoor skydiving?)
COVID VAT deferral and interaction with VAT bad debt relief and payments on account
Close section
MAKING TAX DIGITAL NEWS
Changes to VAT filing from 2021 for businesses and agents
MPs back call to rethink MTD roll-out, says CIOT
Close section
PERSONAL TAXATION
Take care when making self-assessment payments, if 31 July 2020 payment deferred, warns LITRG
HMRC will NOT charge daily penalties for 2018/19 SA returns filed late
Top slicing relief changes and HMRC re-calculations
Close section
BUSINESS TAXATION
Loan charge – HMRC needs to deal sympathetically with people who have missed the deadline
Research and development tax regime – data and ‘the cloud’
Veterans’ NIC holiday – too complex to be useful says ICAEW
Reclaiming import VAT non-owners
Changes to accounting for VAT by opticians and hearing aid dispensers
Close section
TAX ADMINISTRATION
Agent Update 80
Employer Bulletin 86
Pension Schemes Newsletter
HMRC ‘nudge letters’
CIOT comments on tackling the tax gap
HMRC interest rates – can they turn negative?
Close section
September 2020
Close section
WINTER ECONOMY PLAN
Self-Employed Income Support Scheme to be extended (Phase 3)
VAT deferral – new payment plan available
Self-assessment payment deferral – new extended payment plan (‘self-service time to pay’)
Coronavirus Bounce-Back Loans: longer repayment terms and more flexibility – ‘pay as you grow’
Coronavirus Business Interruption Loans – these larger facilities of up to £5 million will also now offer borrowers the option to extend their repayment term, to up to 10 years.
Close section
Other Covid-19/Coronavirus / SARS-CoV-2 updates
Local lockdowns – extension to local authority grant assistance for businesses
Reminder of 90-day window to notify/correct overclaimed Coronavirus support payments
Interaction between Coronavirus Job Retention Scheme and employment allowance still unclear
Furloughed employees and research & development tax relief
Close section
FINANCE BILL 2020-21 – update on report from July 2020 issue of Month in a Minute
Tax checks for taxi drivers and scrap metal dealers – LITRG concerns
Amendments to HMRC’s civil information powers – CIOT comments
Additional residential property SDLT for non-UK buyers
PERSONAL TAXATION
Close section
BUSINESS TAXATION
Construction industry scheme reform proposals – CIOT responds
Annual investment allowance: ATT calls for extension
VAT and early termination fees – Revenue & Customs Brief
How to deal with HMRC’s automatic rejection of VAT registration as an intending trader
VAT charity digital advertising
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Legislation temporarily to permit remote witnessing of wills in England and Wales
Caution on compulsory online probate applications
Close section
TAX ADMINISTRATION
CIOT uncertain about uncertain tax treatment reports
Corporate offence of failure to prevent the criminal facilitation of tax evasion (Criminal Finances Act 2017)
Pension Schemes Newsletter
Trusts and Estates Newsletter
We need tax havens (no, seriously)
Close section
August 2020
MAKING TAX DIGITAL NEWS
Close section
PERSONAL TAXATION
CGT 30-day reporting and payment: additional online functionality
OTS capital gains tax review – ATT/ CIOT responses
Close section
BUSINESS TAXATION
Loan charge reporting deadline of 30 September is fast approaching
P11Ds: HMRC issuing penalty warning letters against P11Ds already submitted
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Probate grant applications may move online
Trust Registration Service (TRS)
Close section
TAX ADMINISTRATION
HMRC’s consultation on its new charter
Pension Schemes Newsletter
Employer Bulletin 85
Close section
July 2020
Budget News – Finance Bill 2020-21 – keep up!
MAKING TAX DIGITAL NEWS
Close section
PERSONAL TAXATION
Self-assessment 31 July payment on account deferral NOT automatic!
ICAEW warns Class 2 NIC issues not going away
HMRC updates guidance on CGT Disposals for UK residential properties
Close section
BUSINESS TAXATION
Flat rates and the temporary reduction in VAT on hospitality supplies
Personal protective clothing (PPE) – temporary zero rate extended
Close section
TAX ADMINISTRATION
HMRC confirms DAC6 reporting deadline deferred
The tax gap: HMRC says lowest ever recorded in 2018/19
Stamp taxes newsletter published
Budget News – FA 2020 – finally!
Close section
June 2020
Budget news
PERSONAL TAXATION
Close section
BUSINESS TAXATION
Don’t enact IR35 as it stands in Finance Bill, ICAEW urges
VAT deferral: businesses can reclaim VAT if too late to stop direct debit…
…VAT deferral: but remember to switch direct debits back on!...
…VAT deferral: HMRC promises NOT to take deferred VAT immediately direct debits reinstated
VAT reverse charge on construction: further delay announced
Delay to notifying option to tax
HMRC to repay VAT on gaming machines
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Trust Registration Service
Probate time limits and coronavirus
Solicitors for the elderly: warning not to release large sums BEFORE probate
Stamp duty land tax – the 3 per cent surcharge and exceptional delays with selling former homes
Land and buildings transaction tax (LBTT) – temporary extension to replacement dwelling period
Close section
TAX ADMINISTRATION
Agent Update Issue 78
Trusts and Estates Newsletter
Employer Bulletin 84
Employment-Related Securities Bulletin
Pension Schemes Newsletter (revised)
Delay in cross-border DAC6 reporting
Advisory fuel rates from 1 June 2020 – significant rate reduction
Close section
May 2020
PERSONAL TAXATION
Close section
BUSINESS TAXATION
CIOT warning: beware rules for waiving remuneration
CIOT criticises entrepreneurs' relief (business asset disposal relief) changes
Proposed changes to principal private residence relief
Temporary VAT zero-rating of personal protective equipment (PPE)
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
ICAEW warns new trust registration starting to go live
IHT: Finance Bill and excluded property for 'non-doms'
More support for IHT
Close section
TAX ADMINISTRATION
Employer Bulletin 83
Pension Schemes Newsletter
New engagement letters
More consultations delayed
EC postpones DAC6 reporting
Close section
April 2020
Close section
COVID-19 / Coronavirus Updates
Chancellor announces bounce-back loans for very small businesses
LITRG advises on claiming child Benefit during Coronavirus lockdown
Further Coronavirus news (set out in greater detail in sections below):
Making Tax Digital (MTD) update(s)
PERSONAL TAXATION
Close section
BUSINESS TAXATION
Off-payroll working rollout to private sector: ATT welcomes delay
Off-payroll working: House of Lords report highly critical of IR35 regime and implementation
Coronavirus Job Retention Scheme – changes may not help some, warns LITRG
Companies should postpone submitting early returns that straddle 1 April 2020
VAT on e-publications to be 'zero-rated' from 1 May
VAT error correction – submit form VAT652 by e-mail, Says ATT
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Law Society requests further postponement of Trust Registration Scheme
Making a will in the time of Coronavirus
HMRC emergency changes for IHT payments and returns
Close section
TAX ADMINISTRATION
Agent Update issue 77
HMRC operating reduced call hours during Coronavirus lockdown
Tax consultation deadlines extended
Close section
March 2020
COVID-19/coronavirus
BUDGET
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
February 2020
Making Tax Digital (MTD) update(s)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
January 2020
BUDGET(s) 2020
LOAN CHARGE REVIEW – UPDATE ON THE UPDATE
Making Tax Digital (MTD)
PERSONAL TAXATION
BUSINESS TAXATION
TAX ADMINISTRATION
Close section
2019
Close section
December 2019
LOAN CHARGE REVIEW – UPDATE
Close section
Making Tax Digital (MTD) and all-new Brexit update(s)
Prospective VAT registrations to be held over, pending 'no deal' Brexit
Budget Day announcement(s)
Making Tax Digital: CIOT and ATT want businesses and agents to participate in new MTD survey
PERSONAL TAXATION
BUSINESS TAXATION
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Cryptoasset legal status as property set out under English law…
…But cryptocurrency firms are shutting down because of the Fifth Anti-Money Laundering Directive
EU responds to 'accidental Americans' and FATCA
Close section
TAX ADMINISTRATION
HMRC Publishes Agent Update 75
HMRC publishes Employer Bulletin
Pension Schemes Newsletter
Advisory fuel rates from 1 December 2019
Close section
November 2019
Close section
Making Tax Digital (MTD) and all-new Brexit update(s)
Budget Day announcement(s)
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
October 2019
Close section
Making Tax Digital (MTD) and all-new Brexit update(s)
Budget Day announcement
Employer Bulletin Brexit special
Information required when signing up to MTD for VAT
Roughly a quarter of businesses have failed to sign up to MTD for VAT
Close section
PERSONAL TAXATION
How long does a tax refund take?
HMRC updates SDLT guidance on 'dwelling' and 'grounds'
Close section
BUSINESS TAXATION
IR35 3.0: ATT says Greater Clarity Urgently Required on Off-Payroll Working Rules
Advance notification of UK VAT registration
Close section
TRUSTS, ESTATES AND INHERITANCE TAX
Probate fee 'tax hike' to be scrapped (again)
Online probate applications from 1 October 2019
STEP Says number of trusts continues to fall
Close section
September 2019
Close section
Making Tax Digital (MTD) and all-new Brexit update(s)
HMRC MTD update
EORI numbers issued automatically in preparation for Brexit
Agent Update – Brexit edition
Close section
PERSONAL TAXATION
LITRG warns HMRC is assuming some taxpayers receive excessive savings income
ICAEW warns HMRC is probing digital currency exchanges for customer transaction records
NHS pension proposals – false start to reform?
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BUSINESS TAXATION
IR35 3.0 – off-payroll working guidance
NHS pensions or personal service companies – which is worse?
Government announces independent review of loan charge
HMRC announces delay for VAT reverse charge on construction
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TRUSTS, ESTATES AND INHERITANCE TAX
Trusts and Estates Newsletter
Probate Service apologises for delays
Some delays more welcome than others?
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TAX ADMINISTRATION
Legal challenge to UK's FATCA obeisance?
Advisory fuel rates from 1 September 2019
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August 2019
Making Tax Digital (MTD) update(s)
PERSONAL TAXATION
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BUSINESS TAXATION
Small employers at risk of losing employment allowance
Class 2 NI registration
HMRC publishes guidance on SBA
VAT reverse charge on construction: CIOT issues call for a delay
Restricting the use of credit and debit notes to adjust VAT
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TRUSTS, ESTATES AND INHERITANCE TAX
Industry reaction to OTS IHT report
Government rejects calls to put trusts in scope of property register
TAX ADMINISTRATION
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July 2019
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Draft Finance Bill update
Finance Bill 2019/20 (including supporting documentation)
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Making Tax Digital (MTD) update(s)
Problems with MTD implementation
(Some) error codes explained
Some good news..?
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PERSONAL TAXATION
Check P800 tax calculations are correct, warns LITRG
ATT disappointed at smaller window to sell main residence
Childcare support warning
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BUSINESS TAXATION
IR35 3.0: ATT welcomes changes to proposed rules
Corporate capital loss reform: ATT disappointed that smaller companies face unnecessary administrative burden
TRUSTS, ESTATES AND INHERITANCE TAX
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June 2019
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Making Tax Digital (MTD) update(s)
MTD for VAT – practical issues and solutions
LITRG suggests applying for temporary exemption from MTD if accessibility is causing problems
PERSONAL TAXATION
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BUSINESS TAXATION
IR35 in the private sector: CEST status tool must be improved says CIOT
Termination awards exceeding £30,000: Class 1A NIC must be paid In-year
Domestic reverse charge on building and construction services
Energy-saving installations: 5 per cent VAT rate withdrawal deadline
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
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May 2019
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Budget and Making Tax Digital (MTD) updates
MTD for VAT Notice updated – again
ATT warns of penalties for enrolling for MTD too early
CIOT calls for 'time out' on changing property tax regime
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PERSONAL TAXATION
Self-assessment 2018/19 exclusions from online filing – HMRC list
2017/18 tax returns filed on paper
ATT warns couples may be unfairly affected by proposed SDLT increase
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BUSINESS TAXATION
Partner expenses in tax returns
Off-payroll working – GAAP accounts
Structures and buildings allowance
TRUSTS, ESTATES AND INHERITANCE TAX
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TAX ADMINISTRATION
Employer Bulletin
Pension Schemes Newsletter
Significant breach of data protection law by HMRC
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April 2019
Making Tax Digital (MTD) update(s)
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PERSONAL TAXATION
STEP warns more than a million taxpayers could breach pension lifetime allowance
ATT warns non-resident owners of UK property have increased UK tax exposure
One year to mop up marriage allowance claims, warns LITRG
Consultation on changes to private residence relief
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BUSINESS TAXATION
Some self-assessment returns not showing Class 2 NICs warns ATT
Government stares down loan charge challenge
Electronic sales suppression – CIOT response
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TRUSTS, ESTATES AND INHERITANCE TAX
New probate fee increases postponed
Probate applications may be submitted before IHT clearance
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TAX ADMINISTRATION
HMRC says birthdays must be accurate!
Agent Update 71
Mortgage income confirmations – updated list
UK begins consultation on 5AMLD
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March 2019
Spring Statement – 13 March 2019
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Making Tax Digital (MTD) Update(s)
ATT says progress welcome but more clarity and guidance needed
HMRC publishes a new 'mythbusters' to counter MTD disaffection
LITRG disappointed by HMRC guidance on claiming MTD exemption
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PERSONAL TAXATION
Self-assessment: extra penalty risk this year, warns ATT
Self-assessment missing payments on account for 2018/19
LITRG: postgraduate loans are here
Stamp duty land tax surcharge for non-residents buying residential property
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BUSINESS TAXATION
HMRC launches consultation on off-payroll working in private sector
New structure and building allowance draft legislation
Security deposit extension legislated
Get your European VAT reclaims in NOW, says CIOT
VAT on personal contract purchases – guidance updated
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TRUSTS, ESTATES AND INHERITANCE TAX
Too much red tape for small family trusts says ATT
New Form IHT100
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TAX ADMINISTRATION
New PAYE Booklets
New Agent Update 70
New Employer Bulletin
Advisory fuel rates from 1 March 2019
Professional conduct in relation to taxation (PCRT)
CIOT powers debate
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February 2019
Spring Statement – 13 March
Finance Act has Royal Assent
Making Tax Digital (MTD) update(s)
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PERSONAL TAXATION
Self-assessment late filing penalties may be appealed
Annual tax on enveloped dwellings deadline 2019/20
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BUSINESS TAXATION
Loan charge looms – some respite for lower-paid workers?
CIOT urges government to simplify new structures and building allowances
ATT raises concerns over corporate capital loss regime
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TRUSTS, ESTATES AND INHERITANCE TAX
New banded probate fees approved by Commons committee
Deemed domicile trust protections – HMRC response
Death of cryptocurrency exchange founder highlights need for digital estate planning
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TAX ADMINISTRATION
Deferment of Class 1 NICs for 2019/20 – new form CA72A
There will be NO review of HMRC powers
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January 2019
Making Tax Digital update(s)
PERSONAL TAXATION
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BUSINESS TAXATION
Update on entrepreneurs' relief
Corporation tax loss claims guidance updated
LITRG warns of growing concern over new loan charge
HMRC to stop publishing VAT Notes
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TAX ADMINISTRATION
HMRC Publishes Agent Update 70 – self-assessment special
New list of self-assessment return online filing exclusions
CIOT says HMRC's power grab is a step too far
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2018
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December 2018
Making Tax Digital update – tax bodies back Lords' call to delay mandatory implementation
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PERSONAL TAXATION
CIOT on Scottish Budget income tax for 2019/20
NIC changes on termination and testimonial payments postponed
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BUSINESS TAXATION
Changes to VAT mini-one-stop-shop (MOSS) from 1 January 2019
Changes to the VAT treatment of retained payments and deposits
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TRUSTS, ESTATES AND INHERITANCE TAX
Taxation of trusts under review
Proposed new probate tax widely criticised and 'may be abusive of Parliamentary process', says STEP
Two million trusts may have to register by 2020 under 5AMLD
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TAX ADMINISTRATION
New list of self-assessment return online filing exclusions
Agent Update 69
HMRC publishes December Employer Bulletin
Lords critical of HMRC powers
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November 2018
Budget 2018
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS, ESTATES AND INHERITANCE TAX
TAX ADMINISTRATION
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October 2018
Budget 2018
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PERSONAL TAXATION
HMRC Re-working 2016/17 tax returns – agents NOT to be notified!
Civil partnerships to extend to cover mixed couples – what about siblings?
UK considering further SDLT charge on non-resident property buyers
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BUSINESS TAXATION
Contractor loan charge court case to claim breach of human rights
New regime for corporation tax carried-forward losses
Making tax digital for VAT timeline: six-month deferral for some entities
HMRC writing to businesses with 'no-deal' Brexit advice
Brexit factsheet published by professional bodies
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TAX ADMINISTRATION
Government Gateway Services transition
ATT responds to HMRC consultation on removing taxpayer safeguards
OTS reports on taxpayer guidance
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September 2018
Budget 2018 date confirmed
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PERSONAL TAXATION
ATT update on SA filing exclusions and 'specials'
Dynamic PAYE coding and self-assessment – too dynamic?
LITRG welcomes new 'Help to Save' scheme but warns of withdrawal penalties
ICAEW comments on draft 30-day pay and file regime for CGT on land/property disposals
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BUSINESS TAXATION
Class 2 NI contributions will NOT be abolished, says government
Risk of unfairness in proposed extension of 'off-payroll working' regime to private sector, warns ATT
Employer Bulletin
Scrapping taxpayer compensation for delayed VAT returns
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TRUSTS AND INHERITANCE TAX
2018 SA900 Trusts and Estates Tax Return Guidance updated
Trusts and Estates Newsletter
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TAX ADMINISTRATION
Agent Update 67
Advisory fuel rates from 1 September
New proposed penalty regime unfair to taxpayers, says ATT
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August 2018
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
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July 2018
Draft legislation for Finance (No 3) Bill
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
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June 2018
Draft legislation for Finance (No 3) Bill
Making Tax Digital: even represented businesses will need access to their HMRC business account
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
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May 2018
GOING DIGITAL
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
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April 2018
FINANCE ACT 2018
PERSONAL TAXATION
BUSINESS TAXATION
TAX ADMINISTRATION
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March 2018
SPRING STATEMENT
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
February 2018
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
January 2018
BUDGET UPDATE
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
2017
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December 2017
SCOTTISH BUDGET
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
November 2017
2017 Autumn Budget Update
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
October 2017
Budget Reminder
PERSONAL TAXATION
BUSINESS TAXATION
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
September 2017
Budget Update
PERSONAL TAXATION
BUSINESS TAX
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
August 2017
Budget update
INCOME TAX
BUSINESS TAX
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
July 2017
Making Tax Digital rollout postponed
Second 2017 Finance Bill confirmed
INCOME TAX
BUSINESS TAX
TAX ADMINISTRATION
Close section
June 2017
Finance Acts/Bills update
INCOME TAX
BUSINESS TAX
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
May 2017
Spring Budget v General Election – update
INCOME TAX
BUSINESS TAX
TRUSTS AND INHERITANCE TAX
Close section
April 2017
Spring Budget v General Election – update
INCOME TAX
BUSINESS TAX
TRUSTS AND INHERITANCE TAX
TAX ADMINISTRATION
Close section
March 2017
Spring Budget – Update
INCOME TAX
BUSINESS TAX
TAX ADMINISTRATION
Close section
February 2017
Spring Budget – Update
INCOME TAX
BUSINESS TAX
TRUSTS AND INHERITANCE TAX
TAX ADMNISTRATION
Close section
Technical Articles
Extra time!
All change for quality management
Will cash be king?
How to deal with profits or losses from furnished holiday lettings made by a company
Out of time?
Too late…or is it?
An unlikely blockage?
Income tax basis periods – all change from 2023
STEP UK Tax, Trusts and Estates Conference 2022
Incorporation and CGT: Decisions, decisions!
Shrinking goodwill
Penalties for being efficient?
STEP UK Annual Tax Conference 2022
Gifts that cast a long shadow
Pensions: Asset contribution hiccups
Risky business?
CIOT Spring Virtual Conference
Property business basis periods: Let’s pretend!
Plastic packaging tax: Are you ready?
Basis periods: Be prepared
Bloomsbury Professional Private Client Taxation Conference
Discovery Channels
Bloomsbury Professional Property Tax Conference
Allocate tax payments – before HMRC does!
Property valuations: Too high?
CIOT Spring Virtual Conference 2021
Invisible asset
Gift relief: A ‘loophole’ blocked
Useful exemption or avoidance device?
Jumping the queue!
Gone fishing?
Stamp duty: dredging the swamp!
Unpaid tax? Not so fast!
Another one bites the dust!
No goodwill – but a large tax bill?
HMRC emails – or are they?
Employee Ownership Trusts: The “New Normal” for Ownership?
IHT: valuations of assets in a falling market
Disincorporation and downsizing
A 'fishing' permit?
Budget tax changes: the good, the bad, the indifferent!
A good argument to stay single!
Turning a blind eye?
EIS and SEIS relief: another one bites the dust!
Private residence relief: is timing everything?
Goodwill – or is it?
Tax planning: watch your conduct!
Inheritance tax: who went first?
Inheritance tax: all change?
Business travel: can you prove it?
A nice little perk!
Wages payments to offspring: the 'purpose' test
HMRC enquiries: business income or non-taxable source?
HMRC assessment time limits: where are we now?
Interest in possession trusts: mandating income
Gifts with reservation: the family home
The Finance Bill: here we go again!
Making gifts and legacies: spelling it out
Pay up …sooner!
Principal private residence relief: mind the gap?
Whose money is it?
HMRC Enquiries: meeting up?
Spouse's wage: allowable deduction?
HMRC expects!
Entrepreneurs' relief: a positive change
The long arm of HMRC
Closure notices: you're taking too long!
Test your knowledge!
Does your advice count?
What's in a name?
Keep it simple?
Joint property and form 17: practical issues
A family affair
CIS: don't become an 'accidental' contractor
IHT and lifetime gifts: what's the value?
Buy-to-let landlords: the new 'tax'
HMRC makes mistakes too!
Open or closed …or both!
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