Margaret Curran

Margaret Curran

Margaret is the Technical Officer for the CIOT’s Management of Taxes and Owner Managed Businesses Sub-Committees.

Company distributions in a winding up and Spotlight 47

Technical
Margaret Curran |
1 June 2019

HMRC’s updated view on attempts to avoid an income tax charge when a company is wound up.

General Features

Partnership expenses update

Technical
Margaret Curran |
1 May 2019

Update on partnership expenses and HMRC’s guidance.

OMB

Electronic Sales Suppression

Technical
Margaret Curran |
1 May 2019

CIOT recently responded to HMRC’s Call for Evidence on Electronic Sales Suppression (ESS).

Management of taxes

Costs regime in the Upper Tribunal: what’s your view?

Technical
Margaret Curran |
1 May 2019

Recently representatives from the CIOT met with the President of the Upper Tribunal (UT) to discuss our letter of 23 October 2018 regarding the costs regime in the UT.

General Features

Insolvency and tax debts: a consultation

Technical
Emma Rawson, Margaret Curran |
1 April 2019

A new consultation looks at giving HMRC higher priority in respect of certain tax debts (including PAYE) in cases of insolvency. Let us have your comments.

Management of taxes

Amendments to tax returns: ATT, CIOT and LITRG responses

Technical
Emma Rawson, Margaret Curran, Kelly Sizer |
1 March 2019

The ATT, CIOT and LITRG have responded to a call for evidence from HMRC on amendments to tax returns

Management of taxes

HMRC’s Non-Statutory and Statutory Clearance Services: how are they working at the moment?

Technical
Margaret Curran |
1 February 2019

What are your recent experiences of dealing with HMRC’s clearance services?

General Features

Office for Tax Simplification (OTS) Business Lifecycle Review

Technical
Margaret Curran |
1 January 2019

The CIOT met with the OTS in November to discuss its recent call for evidence on the Business Lifecycle.

OMB