Margaret Curran

Margaret Curran

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

Costs in the Upper Tribunal

Technical
Margaret Curran |
1 December 2018

The CIOT has written to the President of the Upper Tax Tribunal and Chancery Chamber setting out some concerns we have about the costs regime in the Upper Tribunal.

Management of taxes

Making Tax Digital: an update

Technical
Jayne Simpson, Margaret Curran |
1 December 2018

HMRC has been running a private pilot for Making Tax Digital (MTD) for VAT since April 2018 with privately invited clients of software developers that were going through testing. Once the private pilot interface was tested thoroughly and further functionality delivered, HMRC were able to open the pilot publicly, although they have taken decisions to limit entry initially as well as delay MTD for VAT mandation for certain complex businesses. HMRC have also started writing directly to businesses to tell them about MTD.

General FeaturesIndirect TaxManagement of taxes

Voluntary tax returns

Technical
Margaret Curran |
1 December 2018

Voluntary tax returns are to be put on a statutory footing following several recent First-tier Tribunal cases which have concluded that where the taxpayer had submitted a tax return to HMRC voluntarily, the return was not a valid return.

Management of taxes

Amending HMRC’s Civil Information Powers: ATT, CIOT and LITRG responses

Technical
Margaret Curran, Emma Rawson, Tom Henderson |
1 November 2018

The ATT, CIOT and LITRG have responded to a consultation on reform of HMRC’s information powers under FA 2008 Schedule 36, in particular the procedures surrounding third party notices.

General FeaturesManagement of taxes

DAC6: mandatory disclosure of reportable cross-border tax arrangements

Technical
Margaret Curran |
1 November 2018

HMRC are seeking views prior to formal consultation on the implementation of DAC6 in early 2019.

Management of taxes

Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)

Technical
Joanne Walker, Margaret Curran, Will Silsby, Emma Rawson |
1 October 2018

The CIOT, ATT and LITRG have responded to consultations on the draft Finance Bill 2018-19 Clauses and Schedules in respect of penalties and interest.

Indirect TaxManagement of taxes

Distributions in a winding up TAAR: HMRC Guidance updated

Technical
Margaret Curran |
1 September 2018

Following discussions between CIOT and HMRC, HMRC made some changes in July to their guidance on the application of the Distributions in a winding up targeted anti-avoidance rule (TAAR) in ITTOIA 2005 s396B.

OMB

TCGA 1992 s162 (Roll over relief on transfer of business) non-statutory clearances: HMRC update

Technical
Margaret Curran |
1 September 2018

HMRC will only provide clearances on matters of legal uncertainty and not on fact.

OMB