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For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the largest businesses – defined as those with a turnover of more than £200m.

Background to the call for evidence

In its review of the corporation tax computation (the final report for which was published i

After the publication of the Adjudicator’s report this summer showing that the percentage of complaints upheld against HMRC has fallen sig

On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when

For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to the income) where income is ‘mandated’ to the beneficiary, the trustees do n

The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looking at the availability of long term finance and barriers that investors face in providi

On 13 July 2017 the government announced there would be a delay in the introduction of Making Tax Digital (MTD).

Legislation has been in place since 2010 mandating the electronic payment of VAT, with similar provisions introduced for corporation tax in 2011.

The CIOT’s overview includes basic information about the corporate criminal offence and some specific material relating to referrals to other firms of advisers and the Code of Practice 9 (COP9) pro

HMRC have been seeking input on the structure of late filing and late payment sanctions that would apply to individuals and businesses within Making Tax Digital (MTD).