Tom Henderson

Tom Henderson

Autumn Statement focus on personal tax – Personal tax

LITRG Technical Officer

Technical

The CIOT, LITRG and ATT have responded to the Treasury Committee’s wide-ranging Inquiry into VAT and its Sub-Committee’s Inquiry into The conduct of tax enquiries and the resolution of tax disputes. In addition to our written responses we have also given oral evidence to the Committees

Technical

CIOT, LITRG and ATT have all criticised the government’s proposal in its consultation document to introduce legislation to implement a new tax assessment time limit of 12 years in cases involving offshore matters: the case for such a large and broadly applied increase in the time limit has not been made.

Technical
1 April 2018

The government has consulted further on the principle of tax conditionality as a means of tackling the hidden economy by requiring those who require licenses to operate to demonstrate they are properly registered for tax.