Technical News

 


Since collection of Class 2 by direct debit stopped in July 2015, there have been a number of issues with Class 2 collection through the self-assessment system. 

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

The CIOT response to the draft regulations on Offshore Receipts in respect of Intangible Property.

Summary of key areas of discussion / issues to report

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

Following the recent consultation period (as reported in June’s Technical Newsdesk, The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019 was laid on 21 May and comes into effect on 1 October 2019.

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

Following the decision in the Upper Tribunal (UT) case of Noel Payne, Christopher Garbett, Coca-Cola European Partners Great Britain Limited v HMRC [2019] UKUT 0090 (the ‘Coca-Cola case’) released in March 2019, we have received a number of enquiries from members about the impact of the case on the benefit in kind treatment of similar vehicles used by their clients. A particular concern has been the position for prior years. This is an exceedingly complex area and requires the member to consider not just the technical tax aspects, but also their obligations under PCRT.

The Welsh Revenue Authority will be running 3 online webinars on Land Transaction Tax (LTT) higher rates.

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