Technical News


HMRC seeking additional volunteers to test the Agent Online Self Serve (AOSS) private beta service

HMRC have provided an update on an IT issue affecting a small number of PAYE schemes

The first Land & Buildings Transaction Tax (LBTT) forum will take place in September. CIOT will have representatives attending the meeting from the Scottish Taxes Sub-Committee

The Technical Team would like to share with members the following message from HMRC regarding the recent issue of erroneous P11D interim penalty notice letters

A technical paper prepared for members by the CIOT

We have provided the draft Finance Bill 2015 clauses along with related documents below in Adobe (PDF) format.

Following a meeting of the HMRC CGT Liaison Group meeting in November 2013 at which representative bodies requested an update of the status of Mansworth v Jelley cases under enquiry, HMRC agreed to the issue of a summary of the decision of the Personal Tax Contentious Issues Panel. 

The CIOT comments, sent to HMRC regarding mixed partnerships and incorporation relief (TCGA 1992 section 162).

Following recent press reports that CGT reinvestment relief for a qualifying SEIS investment is to be extended for another tax year to 2013/14, we have sought clarification from HMRC. HMRC have confirmed that there has been no recent change in Government policy or legislation.