A look at HMRC’s report evaluating the implementation of powers, obligations and safeguards introduced since 2012 and the CIOT, ATT and LITRG’s engagement with the project and HMRC’s Powers
A reminder to members about the update on the CIOT’s website that provides information about HMRC’s letters and ‘certificates of tax position’ to individuals with offshore assets, income or
We have recently published guidance on our websites to help our members and students understand when they might be classified as an ‘intermediary’ under the UK’s regulations which bring int
The Association of Taxation Technicians has prepared two ‘How to’ guides to help agents navigate the Trust Registration Service and UK Property Reporting Service.
The Chartered Institute of Taxation has responded to HMRC’s recent consultation, which was seeking comments on proposed changes to penalties for failing to take corrective action in response to a f
A consultation has been launched seeking views on how Making Tax Digital could be extended to corporation tax.
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.
