Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deliberately withholding information; penalties for failure to pay tax; and repay
We understand that HMRC has made a mistake with the 2017/18 Self-assessment (SA) tax calculation in respect of Scottish taxpayers who are taxable on the remittance basis, so that the main UK tax ra
In July and August, ATT and CIOT representatives attended HMRC co-design workshops for an advance preview of HMRC’s current thinking on their front door for agents.
Our webinar covering the Requirement to Correct Certain Offshore Tax Non-Compliance in Schedule 18 Finance (No 2) Act 2017 took place on 18 July 2018 featuring CIOT volunteer Gary Ashford, Geoff Le
In summary, the legislation for penalties for failing to make returns introduces a new points-based penalty system, which will apply to returns (including MTD updates) with a regular filing frequen
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and the Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the re
In March, HMRC published a consultation document on proposals to extend the existing security deposit legislation to corporation tax and construction industry scheme deductions.
We have come across an issue in relation to PAYE tax codes for Scottish taxpayers who have second jobs.
At the Autumn Budget 2017, the government announced that the assessment time limit for cases of mistakes or non-deliberate offshore tax non-compliance will be increased to at least 12 years after t
