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Since our last update in February 2016’s Technical Newsdesk (Making tax digital and digital tax accounts), there have been several developments.

Section 50 of Finance (No 2) Act 2015 introduces an obligation on tax advisers and other persons who, in the course of their business, give financial or legal advice or services to another person.

We apologise for an error which appeared in March 2016 Tax Adviser on p 48 in the article of the same name. The last paragraph of this article should have read:

In my article on p47 of December 2015’s Tax Adviser, I covered HMRC’s interpretation of the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2015] UKUT 92 and said we had asked

The following slide packs presented by HMRC at the December 2015 meeting of the Compliance Reform Forum are available to view on our website

Draft legislation introducing a strict liability offence for offshore tax evasion reflects some of the concerns that CIOT raised in its responses to the 2014 and 2015 HMRC consultations.

In December, HMRC published the Making Tax Digital Roadmap and announced that the government would consult on options to simplify the payment of taxes, align payment arrangements and bring payment

On the 1 December, the East Midlands branch held its last meeting of 2015. This was a live  Mock First-tier Tribunal recorded as a webinar.

Our comments can be found on the CIOT website.

Further to the update in December’s Technical Newsdesk, HMRC will not be issuing paper SA reminders and payslips for taxpayers who file in January 2016, or for those taxpayers opting to use digital