Management of taxes

Technical
1 July 2017

We have been speaking to HMRC about their recent ‘untaxed income’ nudge letter.

Technical
1 June 2017

Certain CIOT/ATT members’ firms are required to write to their clients with HMRC branded wording and enclosures. This legal requirement must be complied with by 31 August 2017. Member experience to date suggests this is not a simple process, so act quickly so that you can meet the deadline.

Technical

HMRC seeks input on the structure of sanctions that would apply to individuals and businesses both within and outside Making Tax Digital for Business.

Technical
1 June 2017

The ‘failure to correct’ penalty and the reasonable excuse defence restriction

Technical
1 June 2017

The CIOT’s view is that the current draft legislation still goes further than the policy intention.

Technical
1 May 2017

The Ministry of Justice is piloting an online notice of appeal

Technical
1 April 2017

The CIOT has responded to HMRC’s proposals to introduce a new obligation to notify them of certain complex offshore financial arrangements

Technical

The CIOT and LITRG have commented on the draft primary legislation published on 31 January 2017.

Technical

The CIOT’s view is that the draft legislation goes much further than the policy intention.

Technical
1 March 2017

The CIOT welcomes the fact that HMRC have chosen to consult on the future of the advance assurance service prior to making significant changes to the service, but we are concerned that the consultation is not addressing the root causes of why demand for the service is increasing so much.