Extension of Offshore Time Limits
At the Autumn Budget 2017, the government announced that the assessment time limit for cases of mistakes or non-delibera...
Class 2 National Insurance
We raised this (along with others) on the HMRC Agent Forum.
Making Tax Digital update
Income tax pilot In March HMRC launched their MTD income tax pilot for self-employed businesses.
HMRC interest in websites of tax advisers
HMRC have recently had success with cases taken to the Advertising Standards Authority (ASA) in relation to misleading a...
Client Notification Letters: Results of a CIOT and ATT member survey
The regulations placed an obligation on tax advisers who provided offshore advice or services in the year to 30 Septembe...
Making Tax Digital interest harmonisation and sanctions for late payment: CIOT, ATT and LITRG responses to consultation
The government is in the process of reforming tax administration penalties as part of wider work to simplify and harmoni...
Spotlight on…the CIOT’s Owner Managed Business technical sub-committee
Whether you work in general practice or in a specialist area, you could be just the CTA that our OMB sub-committee is lo...
HMRC telephone calls to agents
HMRC have advised us that from January 2018 the process will operate as outlined below.
OECD: Mandatory disclosure rules for addressing CRS avoidance arrangements
The OECD published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 2017, and in ...
Spotlight on…the CIOT’s Management of Taxes technical sub-committee
The perception that taxes management issues are mainly uninteresting has surely been dispelled in recent years....