The Chartered Institute of Taxation has responded to HMRC’s recent consultation, which was seeking comments on proposed changes to penalties for failing to take corrective action in response to a f
A consultation has been launched seeking views on how Making Tax Digital could be extended to corporation tax.
At the time of writing (early December), it is our intention to publish guidance on our websites by the beginning of January 2021 to help CIOT and ATT members and students understand when t
The House of Lords commenced its inquiry into the draft Finance Bill 2020-21, concentrating on the measures relating to HMRC’s powers and tax administration matters.
Wherever you might sit in the spectrum of views on climate change, the UK has legally committed itself to reaching a 100% reduction in net greenhouse gas emissions by 2050, using 1990 as the baseli
The CIOT and ATT have both commented on draft legislation and HMRC’s recent consultation on measures which seek to strengthen existing anti-avoidance regimes to tackle promoters and en
The CIOT has commented on draft legislation amending HMRC’s civil information powers.
The CIOT has commented on draft legislation introducing tax checks on licence renewal applications.
There are important deadlines during October affecting the Self‑Employment Income Support Scheme (SEISS) and the Coronavirus Job Retention Scheme (CJRS) which advisers should be aware of.
The CIOT recently responded to a call for evidence by HMRC which was seeking views on how public understanding of HMRC’s use of its powers and the operation of taxpayer safeguards might be
