Partner payment notices
Development in phases and the capital goods scheme
Participation in horse racing not a supply
DIY building scheme and occupation restrictions
HMRC’s change of policy and costs
Statutory records
The OTS wants to know what companies and their advisers find difficult or time consuming about corporation tax, says its tax director John Whiting.
Stephanie Hurst and Kip Linton (Deloitte) provide a practice guide.
The leading UK accountancy and tax bodies, CIOT, ATT, AAT, ACCA, ICAEW, ICAS and STEP, have drawn up five new standards for tax planning, which will be included in the forthcoming update of their Professional Conduct in Relation to Taxation (PCRT) guidelines, to take effect from 1 March 2017.
HMRC has updated its consultation page with a new link to its online discussion forum, where users can share their ideas on the consultation.