Ministry of Justice consults on a proposal to introduce fees in the tax tribunals
The CIOT, LITRG and ATT have each responded, criticising the Ministry of Justice’s proposals to introduce fees in the Fi...
Extensions of averaging period for farmers: HMRC consultation document
The CIOT and ATT have recently responded to HMRC’s consultation document Income Tax: Extension of averaging period for f...
Promoters of tax avoidance schemes (POTAS) – update
Since our article, ‘Promotors of tax avoidance schemes (POTAS) update’ (Tax Adviser, July 2015) we have met HMRC for a s...
Deduction of income tax from savings income: implementation of the personal savings allowance
HMRC’s consultation document, Deduction of income tax from savings income: implementation of the Personal Savings Allowa...
FB 2015 – international agreements to improve compliance: client notification obligations
The CIOT has made representations to the Finance Bill Committee and to HMRC on clause 46 of Finance Bill 2015....
Disclosure of tax avoidance schemes (DOTAS) – revised form AAG6 and new form AAG7
The CIOT has commented on two DOTAS forms that HMRC recently published in draft.
Agent online self serve (AOSS) – HMRC call for volunteers
HMRC are seeking additional volunteers to test the AOSS private beta service, which provides a monthly breakdown of empl...
Annual investment allowance – exclusion of mixed membership partnerships
The CIOT has written to HMRC about addressing the anomaly that excludes mixed membership partnerships from taking advant...
Changes to HMRC’s free filing software for company tax returns
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Compan...
‘Making Tax Easier’ and digital tax accounts
At spring Budget 2015 the Chancellor, George Osborne, announced the ‘end of the tax return’, and HMRC published ‘...