COVID-19: Inheritance tax process changes
In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COVID-19 pand...
COVID-19: CIOT and ATT approach
The CIOT and ATT are working with HMRC and HMT in order to help mitigate the impact of COVID-19 on businesses, individua...
Expansion of the Trust Register: consultation responses
The ATT and CIOT have both responded to HMRC and HM Treasury’s technical consultation on the Fifth Money Laundering Dire...
Agent authorisations
At its last meeting, the newly formed Agents Digital Design Advisory Group discussed the process of agent authorisation ...
Cryptoassets: HMRC Roundtable Discussion Group
Representatives from the CIOT and ATT attended a meeting of HMRC’s Cryptoasset Roundtable in February....
ATT Budget representations
The ATT has made representations to the government ahead of the Budget regarding proposed changes to private residence r...
Transposition of the Fifth Money Laundering Directive: update
In January 2020, most of the Fifth Money Laundering Directive was implemented – apart from the provisions for the expans...
Applying the agent lens to digital services
Understanding tax law is one thing, complying with it another and, after determining the client’s tax obligations, the a...
The advent of the new Agent Forum
How often when dealing with client affairs have you had to ask HMRC to correct something they had done, or found that th...
Cryptoasset Guidance Update
The crucial issue for most practitioners advising clients with cryptoassets is guidance.