Spotlight on the Management of Taxes technical committee
This is an area that has seen a significant amount of change inrecent years, which is likely tocontinue....
HMRC call for evidence: enquiry and assessment powers, penalties and safeguards
The call for evidence (see tinyurl.com/2p9
Finance Bill 2023-24 Briefings: Cash basis, evasion and avoidance, information to be contained in returns
Clause 16 and Schedule 10: Calculation of trade profits, etc.
House of Lords inquiry on draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the ...
Draft Finance Bill legislation: changes to data HMRC collects from customers
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
Draft Finance Bill legislation: new criminal offence for promoters of tax avoidance
The CIOT strongly supports taking a robust approach to those who continue to promote tax avoidance schemes but this need...
HMRC’s temporary Customer Compliance Manager Service for mid‑sized businesses
Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with t...
Tougher consequences for promoters of tax avoidance
CIOT response In its response, the CIOT reaffirmed its support for the government in taking a robust approach to those ...
The Tax Administration Framework Review: information and data
The consultation document considers: the use of third-party data by HMRC; pre‑population of tax returns; who is responsi...
Creating innovative change through new legislative pilots
The sandbox piloting approach being explored is defined in the consultation document as ‘a temporary environment where H...