Draft FB 2017 Cl 91: Errors in taxpayers’ documents (penalties for users of defeated avoidance)
In the February edition of Technical Newsdesk CIOT set out its initial views on the draft
MTD: The next steps are revealed
Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.
A requirement to notify HMRC of offshore structures: HMRC consultation
HMRC’s consultation document ‘Tackling offshore tax evasion: A requirement to notify HMRC of o
FB 2017: Enablers of Defeated Tax Avoidance and Penalties for Users of Defeated Avoidance (clauses 91 and 92)
HMRC’s consultation document ‘Strengthening tax avoidance sanctions and deterrents’ was published in August 2016 and set...
Serial Tax Avoidance – an update on the serial tax avoiders’ legislation in Finance Act 2016
The key message to advisers from HMRC during a recent Talking Points webinar on serial tax avoidance was that taxpayers ...
An update on the work of the Office of Tax Simplification (OTS)
New Tax Director Paul Morton has been appointed as the new Tax Director of the OTS.
‘Enablers of Tax Avoidance’ – HMRC consultation
In the October edition of Technical Newsdesk we set out the details of HMRC’s proposals to tac
A Requirement to Correct–HMRC consultation
As we reported in September’s Technical Newsdesk (Offshore tax evasion – consultation on Requirement to Correct),...
Lookthrough Taxation and Sole Enterprise with Protected Assets
Lookthrough The CIOT and ATT have both responded to the Office of Tax Simplification’s (OTS) paper which is considering...
Offshore tax evasion – consultation on Requirement to Correct
HMRC’s consultation document Tackling Offshore Tax Evasion: a requirement to correct, published on 24 August, runs to 30...