COVID-19: Self-Employment Income Support Scheme
Claims for the second round of the Self-Employment Income Support Scheme can be made from 17 August to 19 October 2020, ...
COVID-19: Self-Employment Income Support Scheme
The ATT and CIOT continue to work with HMRC to answer questions and update their online information on the...
HMRC letters and ‘certificates of tax position’ to individuals with offshore income, gains and assets
The guidance on the CIOT website has been updated to take account of some recent changes to the wording of HMRC’s letter...
Penalties checklist
An update of the penalties applying to tax avoidance and offshore tax evasion and non-compliance.
Spring Budget 2020: Making Tax Digital – a welcome evaluation
At Spring Budget 2020, the government announced an evaluation of Making Tax Digital in relation to VAT and the proposed ...
HMRC Powers and Safeguards Evaluation Forum
Back in July 2019, the financial secretary to the Treasury (FST) committed HMRC to undertaking an evaluation of the impl...
Entrepreneurs’ relief: personal company rules, dilution provisions and dilution on the day of sale
FA 2019 introduced changes to the definition of an individual’s ‘personal company’ for the purposes of determining the a...
Corporate non-resident landlords: compliance letter to tenants
The letter says that HMRC are writing because they have information that the recipient is living in a property which is ...
Offshore investment funds: HMRC letter to taxpayers
HMRC carried out a bulk mailing of letters in early November 2019 to a subset of taxpayers whose tax affairs are dealt w...
DAC 6: International Tax Enforcement: disclosable arrangements
The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise kno...