CIOT and ATT webinar – 10:00am Thursday 8 October 2020

The Tax Law Review Committee (TLRC) is currently undertaking a project looking at the operation of the First Tier Tax Tribunal (FTT).  

The CIOT wrote to HMRC in respect of the correct accounting for bad debt relief for VAT payments on account businesses, where they had both part paid and part deferred the total VAT due in a VAT quarter during the VAT return deferral period of 20 March to 30 June 2020. 

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.