DAC 6: International Tax Enforcement: disclosable arrangements
The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC 6) into
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Non-resident CGT: UK Property Rich Collective Investment Vehicles – draft regulations
Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK property.
Joint and several liability of company directors: draft Finance Bill
The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shared with us on a confidential basis.
Welsh Revenue Authority’s dispute resolution strategy
The Welsh Revenue Authority (WRA) administers two fully devolved taxes – Land Transaction Tax and Landfill Disposal Tax.
DAC6: International Tax Enforcement: disclosable arrangements
On 22 July 2019, HMRC published draft regulations implementing EU Directive 2018/ 822 amending Directive 2011/16/EU (otherwise known as DA
HMRC letters and ‘certificates of tax position’ to individuals with offshore income, gains and assets – an update for CIOT members
The full update and an example of a recent letter and certificate of tax position are provided on our website.
Protecting your Taxes in Insolvency: CIOT response
The government is proposing to introduce legislation that will make HMRC a preferred secondary creditor for VAT, PAYE, employee NICs and CIS deductions.
Electronic Sales Suppression
In this Call for Evidence HMRC wanted to understand more about how modern technology is being exploited for ESS and the scale of this type of tax evasion.
Insolvency and tax debts: a consultation
Since 2003, when ‘Crown Preference’ was effectively abolished, HMRC has been a non-preferential creditor in respect of all taxes in cases of insolvency.
Pensions dashboards consultation
On 3 December 2018, the Department for Work and Pensions (DWP) published a consultation, ‘Pensions dashboards: working together for the co