Margaret Curran
Modernising tax debt collection from non-paying businesses: HMRC call for evidence: CIOT and LITRG response
The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing nature of th...
Company purchase of own shares: multiple completion contracts
For capital treatment to apply on a purchase of own shares, Corporation Tax Act 2010 s 1042 imposes a condition that the...
Mandatory disclosure rules consultation: CIOT response
At Budget 2021, the government announced that it would implement the OECD’s ‘Model Mandatory Disclosure Rules for Common...
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Penalties update
The government announced on 13 January 2022 that the start date of the new penalties regime for VAT registered taxpayers...
Mandatory disclosure rules: HMRC research
The government announced earlier this year that it would consult on implementing the OECD mandatory disclosure rules to ...
Compliance Reform Forum: update from October 2021 meeting
The Compliance Reform Forum is a joint forum in which HMRC consult and communicate with representative organisations, in...
Finance Bill 2021/22 draft legislation: powers to tackle electronic sales suppression
We strongly support HMRC’s efforts to deal with tax evasion like electronic sales suppression.
Finance Bill 2021/22 draft legislation: clamping down on promoters of tax avoidance
The CIOT commented on the draft legislation introducing a measure enabling publication by HMRC of information relating t...
The tax administration framework: Supporting a 21st century tax system: CIOT, ATT and LITRG responses
CIOT, LITRG and ATT have responded to HMRC’s Call for Evidence, which was seeking views on how the tax administration fr...
Recent work with/regarding the Office of Tax Simplification
The CIOT has responded to HM Treasury’s review of the Office of Tax Simplification and held discussions with the Office ...