Reporting rules for digital platforms: HMRC consultation
The CIOT and LITRG have responded to HMRC’s consultation document which explored how the UK government will implement the OECD’s Model Reporting Rules for Digital Platforms, which require c
The CIOT and LITRG have responded to HMRC’s consultation document which explored how the UK government will implement the OECD’s Model Reporting Rules for Digital Platforms, which require c
We strongly support HMRC’s efforts to deal with tax evasion like electronic sales suppression.
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, employer provided coronavirus testing and the High Income Child Benefit Ch
The CIOT commented on the draft legislation introducing a measure enabling publication by HMRC of information relating to tax avoidance schemes.
The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis period reforms ahead of the extension of Making Tax Digital (MTD) to income tax will place
CIOT, LITRG and ATT have responded to HMRC’s Call for Evidence, which was seeking views on how the tax administration framework could be reformed as part of the government’s commitment to c
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, payments of tax that are both more frequent in nature and are more closel
The CIOT and LITRG have recently responded to two related HMRC discussion documents in which HMRC asked for views on how best to improve offshore tax compliance and prevent mistakes occurri
In our response, we note that the current requirements around transfer pricing documentation are being looked at due to the passage of time since the government adopted the minimum standard relatin
The consultation (see tinyurl.com/484a9ett) was seeking views on further proposals to tackle promoters of tax avoidance schemes which complement proposals consulted on in summer 2020 that are now i