Margaret Curran

Margaret Curran

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

Technical
1 February 2018

HMRC provided an update at a recent meeting attended by the CIOT and other professional bodies.

Technical
1 February 2018

Members should be aware of the ‘reserved activity’ rules before getting involved in drafting a deed, such as a dividend waiver.

Technical
1 February 2018

HMRC have published their final guidance on the new penalties for enablers of tax avoidance and the ATT and CIOT have produced some accompanying Frequently Asked Questions for members.

Technical
1 February 2018

The CIOT has responded to the Civil Justice Council’s (CJC) interim report on the future role of Alternative Dispute Resolution (ADR) in civil justice, focusing specifically on how ADR is used in resolving tax disputes by agreement between HMRC and taxpayers. We also sent a copy of our response to HMRC.

Technical
1 February 2018

The CIOT has responded to HMRC’s recent consultation document which considered how their Business Risk Review (BRR) approach can be improved so it can continue to support a shift in large business tax compliance behaviours and provide greater clarity and confidence for large businesses.

Technical
1 February 2018

HMRC are consulting on proposals to harmonise interest rates and rules and introduce a standardised approach to late payment penalties across taxes.

Technical

The CIOT and ATT recently asked members why they might still need to contact HMRC for SA302 calculations. We have sent the feedback we received to HMRC, and will keep members informed of any further developments in this area.

Technical
1 January 2018

The CIOT has been in correspondence with HMRC regarding to what extent abridged accounts for small entities prepared under FRS102 1A are acceptable to HMRC, for instance when attaching the accounts to a form CT600 (Corporate Tax Return).