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HMRC’s consultation document Making Tax Digital – sanctions for late submission and late payment was published on 17 March 2017.

Regulations came into force on 30 September 2016 requiring certain businesses (including tax advisers and financial institutions) to write to their clients with HMRC branded wording and enclosures.

Many government services are moving online, and the Ministry of Justice (MoJ) is looking at moving the filing of notices of appeal to the tax tribunal to an online, ‘digital by default’ process.

The government published draft legislation for a one month consultation on 31 January 2017 containing the enabling provisions for the introduction of digital record keeping and quarterly reporting

HMRC’s consultation considered the introduction of a new legal requirement that intermediaries creating or promoting certain complex offshore financial arrangements notify HMRC of their creation an

In the February edition of Technical Newsdesk CIOT set out its initial views on the draft legislation in clause 91 which will amend FA 2007

The government consulted on introducing a requirement to correct in August 2016, as part of their proposals to tackle offshore evasion.

The consultation paper suggests several options for streamlining the service for companies using tax-advantaged venture capital schemes: the Enterprise Investment Scheme (EIS), Seed Enterprise Inve

HMRC’s consultation document ‘Strengthening tax avoidance sanctions and deterrents’ was published in August 2016 and set out the Government’s proposals for:

HMRC’s consultation document ‘Tackling offshore tax evasion: A requirement to notify HMRC of offshore structures’ was published in December