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It was announced in the Budget that legislation would be introduced in Finance Bill 2018-19 to confirm HMRC’s existing policy of treating income and corporation tax self-assessment returns sent to

The VAT pilot is live

The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on standard VAT return periods and up to date with VAT payments, except

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

We think there is still an appetite to explore further the recommendation by the Costs Review Group in its Report to the Senior President of Tribunals in December 2011 (see https://tinyurl.com/ybqc

Important Anti-Money Laundering (AML) Updates

Members and their firms supervised for AML by the CIOT and ATT should be aware of the update to the scheme rules and the additional informati

Why do visits take place?

The CIOT and ATT are the Anti-Money Laundering (AML) supervisors of: CIOT and ATT members who are sole practitioner tax advisers; and other tax adviser firms whe

On 25 May 2018 the EU published Council Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC6).

By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fifth Money Laundering Directive (5MLD).

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

HMRC launched a consultation entitled Amending HMRC’s Civil Information Powers on 10 July 2018.