Technical News

 


We have received the following reply from HMRC in response to our letter raising the question whether partial relief would be available where the members of an LLP or the partners in a partnership consist of qualifying and non-qualifying house building companies following the Court of Appeal decision in Pollen Estate Trustee Co Ltd v HMRC

HMRC's performance targets are set out in their single departmental plan, updated on 1 October 2019. These include a number of customer-orientated measures such as call handling times and post turnaround. These measures are reported by HMRC on a monthly and quarterly basis.

HMRC’s Wealthy External Forum have issued a briefing to forum members about One to Many educational letters being sent to taxpayers dealt with by HMRC Wealthy about the conditions and eligibility criteria for claiming Foreign Tax Credit Relief against employment income. 

HMRC’s Wealthy External Forum have issued a briefing to forum members about educational One to Many letters being sent to taxpayers dealt with by HMRC Wealthy who are likely to claim  Overseas Workdays Relief in 2019/20. 

HMRC’s Wealthy External Forum have issued a briefing to forum members about One to Many educational letters being sent to taxpayers dealt with by HMRC Wealthy who have claimed relief under a Double Taxation Agreement in the tax year 2018/19.

HMRC have provided us with the following clarification about the payment reference under the 30 days reporting system.

CIOT and ATT webinar – 10:00am – 11:00am Friday 27 November 2020

The Professional Standards team are pleased to provide access to this webinar which was originally prepared for attendees of the CIOT Autumn Conference.  

HMRC’s Wealthy External Forum have issued a briefing to forum members about One to Many educational letters being sent to taxpayers dealt with by HMRC Wealthy who were not previously domiciled in the UK under common law and have become deemed UK domiciled for tax purposes under the legislation introduced in Finance Act 2017.

HMRC’s Wealthy External Forum have issued a briefing to forum members about One to Many educational letters being sent to taxpayers dealt with by HMRC Wealthy in relation to their residence position for the 2019-20 tax return.