Margaret Curran

Margaret Curran

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

Technical
1 May 2018

We have received reports that HMRC are re-working SA302 payment calculations for some self-employed clients to take out the Class 2 National Insurance contributions.

Technical
1 May 2018

HMRC launch Making Tax Digital (MTD) income tax pilot for the self-employed and the MTD VAT pilot

Technical

Recent HMRC interest in websites when tackling tax avoidance and a reminder to members to keep their own websites under review.

Technical
1 April 2018

We surveyed our members during November 2017 for their views on how they approached compliance with the obligations imposed on them by the International Tax Compliance (Client Notification) Regulations 2016 and to obtain feedback on their experiences.

Technical

The CIOT, ATT and LITRG have responded to the HMRC consultation on Making Tax Digital: interest harmonisation and sanctions for late payment.

Technical

In the second of a series of articles about the CIOT’s technical sub-committees, CIOT Technical Officers Matthew Brown and Margaret Curran review the work of the Owner Managed Business (OMB) sub-committee.

Technical

New procedures have been put in place by HMRC to address agents’ security concerns where HMRC need to arrange a call back or when HMRC make an unexpected call to agents about their clients.

Technical
1 March 2018

The CIOT has responded to the OECD’s recent public discussion draft paper on Mandatory disclosure rules for addressing common reporting standard (CRS) avoidance arrangements and offshore structures.