New strict liability criminal offence for offshore evaders
Draft legislation introducing a strict liability offence for offshore tax evasion reflects some of the concerns that CIO...
Self assessment reminders and payslips – January 2016
Further to the update in December’s Technical Newsdesk, HMRC will not be issuing paper SA reminders and payslips for tax...
Business record checks
The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015....
Agent online self-serve (AOSS): update
HMRC have recently expanded testing of their AOSS private beta service to firms with up to 500 employer clients....
Making tax easier and digital tax accounts
Further to our report in September’s Technical Newsdesk, we have recently met HMRC to discuss their initiative, Making T...
Self-assessment reminders and payslips: January 2016
We have been advised that HMRC will not be issuing paper statements and payslips to self-assessment taxpayers to remind ...
Direct recovery of debts
The CIOT, ATT and LITRG made submissions to the House of Commons Finance Bill Committee on what has become FA 2015 s 51 ...
Higgs case and s 34(1) time limits
The Upper Tribunal has held that a self-assessment tax return submitted by a taxpayer more than four years after the tax...
Disclosure of tax avoidance schemes (DOTAS) – draft hallmark regulations
The CIOT has commented on two sets of draft regulations recently published by HMRC that amend the descriptions of the ar...