HMRC Counter-Avoidance Activity: an update
New policy measures Serial tax avoidance regime (STAR): Finance Act 2016 Sch 18
Dividend Waivers: a ‘Reserved Activity’?
In November’s Tax Adviser I discussed new guidance recently pro
Penalties for enablers of tax avoidance: HMRC guidance and FAQs
Finance (No.2) Act 2017 Schedule 16 introduced new penalties for enablers of defeated abusive tax arrangements (the ‘pen...
The future role of Alternative Dispute Resolution in civil justice
ADR was introduced as part of HMRC’s ‘business as usual’ in autumn 2013.
Large Business compliance: enhancing our risk assessment approach
The consultation explored whether the BRR model can be refreshed, potentially with more risk categories tailored to the ...
Interest Harmonisation and Sanctions for Late Payment: HMRC Consultation
The consultation is seeking views on:
SA 302 tax calculations
HMRC recently raised concerns with professional bodies that they are still receiving significant call volumes from agent...
Small companies: filing abridged accounts prepared under FRS102 1A
In particular, where all the shareholders have consented to abridgement of the balance sheet and profit and loss account...
Making Tax Digital for Business: Regulations
Both CIOT and LITRG expressed concerns about the unprecedented amount of legislation that is being delegated to secondar...
Distributions in a winding up TAAR guidance: CIOT and ATT comments
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividen...