Letter to Rt Hon Mel Stride - Temporary increase of annual investment allowance
2018 Tax Representations
We publish our responses to consultation exercises by the revenue departments as tax representations. They are numbered sequentially in the year of publication, ie 31/09, 1/10, etc.
VAT grouping and group eligibility
Optional remuneration arrangements for cars and vans
Clause 10 Exemption for expenses related to travel
HMRC powers and making tax digital for VAT
Traffic Light Assessment - Autumn Budget 2018
The Tax Faculty has responded to the HMRC consultation on draft VAT legislation relating to supplies of electronic, telecommunication and broadcasting services from 1 January 2019.
ICAEW's Tax Faculty has responded to HM Treasury's invitation for comments ahead of the 2018 Budget. The response concludes that there should be no new policy initiatives on tax at this time. Attention should instead be given to enabling taxpayers easily to fulfil their obligations and to understand their entitlements. Coping with HMRC’s digital systems has been made more difficult by the number of policy changes.
Carried-Forward corporation tax losses
Rent a room relief