At the time of writing (early December), it is our intention to publish guidance on our websites by the beginning of January 2021 to help CIOT and ATT members and students understand when t
The House of Lords commenced its inquiry into the draft Finance Bill 2020-21, concentrating on the measures relating to HMRC’s powers and tax administration matters.
The CIOT and ATT have both commented on draft legislation and HMRC’s recent consultation on measures which seek to strengthen existing anti-avoidance regimes to tackle promoters and en
The CIOT has commented on draft legislation amending HMRC’s civil information powers.
The CIOT has commented on draft legislation introducing tax checks on licence renewal applications.
There are important deadlines during October affecting the Self‑Employment Income Support Scheme (SEISS) and the Coronavirus Job Retention Scheme (CJRS) which advisers should be aware of.
The CIOT recently responded to a call for evidence by HMRC which was seeking views on how public understanding of HMRC’s use of its powers and the operation of taxpayer safeguards might be
The guidance on the CIOT website has been updated to take account of some recent changes to the wording of HMRC’s letters and certificates of tax position which are being sent to individuals with o
HMRC have issued guidance on how taxpayers should notify and repay Self-Employment Income Support Scheme and Coronavirus Job Retention Scheme grants which they overclaimed or were not entitled to r
Claims for the second round of the Self-Employment Income Support Scheme can be made from 17 August to 19 October 2020, and we now have more information on the extension of the scheme
