Technical News

 


UPDATE (2 November 2018)

Thank you to all those who completed the survey or passed on the details. The survey findings were presented to HMRC.

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings.

This is a reminder that the LBTT legislation places an obligation on tenants in a lease that has been subject to an LBTT return to submit a further LBTT return following every third anniversary of the effective date of the lease. As LBTT took effect from 1 April 2015, the first possible applicable review date was 1 April 2018.

Revenue Scotland and the Scottish Environment Protection Agency hosted a Scottish Landfill Tax Forum on 23 May in Perth. 

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings.

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings.

The CIOT and ATT held a webinar on the morning of the 7 June which looked at Making Tax Digital.

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings.

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings.

The CIOT and ATT have issued updated Engagement letters guidance (2nd May 2018). The update includes some new schedules and the schedules have been updated where required to reflect technical changes.  They should also assist members with client engagement letters under the new data protection rules which come into force on 25th May 2018.