Margaret Curran
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...
HMRC’s Clearance Service
At its September meeting, members of the CIOT’s Owner Managed Business (OMB) technical sub-committee identified some rec...
Alternative Dispute Resolution Webinar: save the date
There will be plenty of opportunities for members to pose questions to the speakers during the webinar using the webinar...
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Latest briefings
Joint and several liability of company directors: draft Finance Bill
The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shar...
DAC6: International Tax Enforcement: disclosable arrangements
On 22 July 2019, HMRC published draft regulations implementing EU Directive 2018/ 822 amendi
Welsh Revenue Authority’s dispute resolution strategy
The Welsh Revenue Authority (WRA) administers two fully devolved taxes – Land Transaction Tax and Landfill Disposal Tax....
HMRC letters and ‘certificates of tax position’ to individuals with offshore income, gains and assets – an update for CIOT members
The full update and an example of a recent letter and certificate of tax position are provided on our...
Protecting your Taxes in Insolvency: CIOT response
The government is proposing to introduce legislation that will make HMRC a preferred secondary creditor for VAT, PAYE, e...
Company distributions in a winding up and Spotlight 47
CIOT and ICAEW recently met with HMRC to discuss Spotlight 47.
Partnership expenses update
In February a volunteer on the CIOT’s OMB sub-committee raised concerns with HMRC that HMRC had quietly changed its prac...