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The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.

Members in commerce and industry have identified a number of areas where they would welcome guidance and we are pleased to let members know that this guidance is now available on the

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.

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

There has been considerable discussion in the professional press and the media more generally about the new penalties and criminal sanctions which have been introduced to deal with those who ‘facil

A short while ago the CIOT started to receive reports from members that HMRC were sometimes using a deed to settle tax enquiries, rather than a more usual contractual agreement. 

BX9 1AS, as most tax professionals will know, is HMRC’s default address: anonymity personified (if that is not an oxymoron)!

A previous article, ‘Better protection’, in the March 2017 issue of Tax Adviser, explained how to avoid problems in professional negligence claims.

It used to be if a hacker attacked a business and exposed customer details, the greatest loss was a temporary dip in reputational value.

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