Making Tax Digital
Making Tax Digital is a key part of the government’s plans to make it easier for businesses to get their tax right.
Professional Conduct in Relation to Taxation has been updated making it easier to navigate with a new digital structure.
ICAS has a core role in working positively and constructively to advise policy makers in Westminster and Holyrood on devolved tax legislation and its interaction with UK-wide tax legislation.
Tax and location
Philip McNeill looks at a recent VAT case and notes a surprising Scottish outcome.
The New Trust Registration Service
Susan Cattell explains that the new ‘micro-service’ version of the Trust Registration Service is now available in ‘private beta’. Agents can request access, but clients will need to provide a ‘digital handshake’ to authorise an agent to access TRS on their behalf.
Prison doctors end up in court
Jan Garioch CA discusses a recent case, Archus Trading Ltd v HMRC, which saw the FTT consider whether exemption could apply in the arrangements to provide medical services at HMP Kilmarnock. It ignored HMRC’s interpretation of its own guidance and focused on facts.
Termination payments – the latest intelligence
Justine Riccomini explains the most recent changes to termination payments legislation