Margaret Curran

Margaret Curran

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

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

Extension of Offshore Time Limits: Clauses 79 and 80

Technical
Emma Rawson, Margaret Curran, Tom Henderson |
1 January 2019

The ATT, CIOT and LITRG continue to have concerns over legislation which introduces a new tax assessment time limit of 12 years in cases involving offshore matters and transfers.

Management of taxes

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