Margaret Curran

Margaret Curran

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

Technical
1 October 2019

This draft legislation would introduce a new regime giving HMRC the power to issue notices to make directors of companies, together with shadow directors and certain others connected to a company, jointly and severally liable for the company’s tax liabilities. HMRC can issue such notices only when the liability arises or is expected to arise from tax avoidance, tax evasion, repeated insolvency or a penalty for facilitating avoidance or evasion; and where the company begins insolvency proceedings, or is expected to do so, so that there is a risk that some or all of the tax liability will be lost to HMRC.

Technical
1 September 2019

HMRC recently published a consultation document and draft regulations which require taxpayers and advisers to report certain cross-border tax arrangements to HMRC.

Technical

The Welsh Revenue Authority recently discussed with the CIOT, ATT and LITRG its emerging thinking on the development of its dispute resolution strategy.

Technical
1 August 2019

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.

Technical
1 July 2019

CIOT recently responded to HMRC’s consultation on making HMRC a preferred secondary creditor for certain tax debts paid by employees and customers.

Technical
1 June 2019

HMRC’s updated view on attempts to avoid an income tax charge when a company is wound up.

Technical
1 May 2019

Update on partnership expenses and HMRC’s guidance.

Technical
1 May 2019

CIOT recently responded to HMRC’s Call for Evidence on Electronic Sales Suppression (ESS).