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The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC 6) into

The Taxation Disciplinary Board (TDB) is an independent body set up in 2001 by the CIOT and ATT to handle complaints against members and students.

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.

The Welsh Revenue Authority (WRA) administers two fully devolved taxes – Land Transaction Tax and Landfill Disposal Tax.

On 22 July 2019, HMRC published draft regulations implementing EU Directive 2018/ 822 amending Directive 2011/16/EU (otherwise known as DA

The full update and an example of a recent letter and certificate of tax position are provided on our website.

The government is proposing to introduce legislation that will make HMRC a preferred secondary creditor for VAT, PAYE, employee NICs and CIS deductions.

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.

Taiichi Ohno at Toyota Motor Corporation developed Lean philosophy in the 1930s with the renowned Toyota Production system.

Since 2003, when ‘Crown Preference’ was effectively abolished, HMRC has been a non-preferential creditor in respect of all taxes in cases of insolvency.