Margaret is the Technical Officer for the CIOT’s Management of Taxes and Owner Managed Businesses Sub-Committees.
The CIOT has recently published an update for members which provides information about HMRC’s letters and some guidance to help members decide the most appropriate way to respond if a client receives one of the letters.
CIOT recently responded to HMRC’s consultation on making HMRC a preferred secondary creditor for certain tax debts paid by employees and customers.
HMRC’s updated view on attempts to avoid an income tax charge when a company is wound up.
Update on partnership expenses and HMRC’s guidance.
CIOT recently responded to HMRC’s Call for Evidence on Electronic Sales Suppression (ESS).
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.
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.
The ATT, CIOT and LITRG have responded to a call for evidence from HMRC on amendments to tax returns