Making Tax Digital for VAT
VAT update
On 18 December 2017 HMRC published a number of documents in relation to MTD for VAT.
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Large Business compliance: enhancing our risk assessment approach
The consultation explored whether the BRR model can be refreshed, potentially with more risk categories tailored to the tax risks encountered in the large business population.
Penalties for enablers of tax avoidance: HMRC guidance and FAQs
Finance (No.2) Act 2017 Schedule 16 introduced new penalties for enablers of defeated abusive tax arrangements (the ‘penalties for enablers’ rules) with effect from 16 November 2017.