HMRC one to many agent letters: guidance for CIOT members
In recent years, HMRC have been increasing their use of one to many (OTM) letters in their compliance approach.
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Archiving of HMRC manuals
HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based procedural guidance that is easier to follow than the manual format.
Foreign domiciliaries: the possible options for inheritance tax
In the June 2024 edition of Tax Adviser, I considered the options for those who will lose the income tax and capital gains tax trust protections from April 2025.
Making disclosures to HMRC: Guidance for CIOT members
Members may be asked by clients or potential clients to provide advice, guidance and support to enable the person or business to make a disclosure to HMRC.
Inheritance tax planning: a pragmatic approach
The topic of inheritance tax is often clouded in ambiguity and apprehension.
Finance (No.2) Bill 2023-24: LITRG briefing high income child benefit charge changes
Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:
Simplifying and modernising HMRC’s income tax services: summary of responses
The consultation sought views on three main areas: increased digitalisation of HMRC correspondence; improvements to the flow and timeliness of PAYE information; and reviewing the Income Tax Self As
HMRC call for evidence: enquiry and assessment powers, penalties and safeguards
The call for evidence (see tinyurl.com/2p9km4sz) is extensive and wid