News

Follower notices, accelerated payments and hig risk promoters.

A Technical paper prepared by CIOT for members on Place of Supply of services connected with immovable property.

Covering a broad range of issues in her address to the Association of Taxation Technicians’ (ATT) AGM on July 8th, President Natalie Miller laid particular emphasis on the increase in student numbers, now standing at 5,529.

The Association of Taxation Taxations (“ATT”) has criticised the Government’s plans to scrap the rule allowing those owning more than one property to choose which property counts as their main residence.

The Association of Taxation Technicians (“ATT”) is warning trustees and their advisers that changes to inheritance tax (IHT) for trusts currently being consulted on by HMRC will, if implemented, be enforced retroactively, from 6 June 2014, the

Agent Update 42, June – July 2014, has been published. This is available to download here in PDF format.

HMRC have provided an update on the 2013/14 penalty warning letter, EOY iForm, the employer bulletin and IR35.

HMRC have provided an update on closing a PAYE scheme, draft guidance on promoters of tax avoidance schemes and a reminder to pay PAYE/Class 1 NIC's.

HMRC have provided an Agents Strategy update.

HMRC have provided an update on issuing penalty notices, advisory fuel rates and the compliance handbook.