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Since our article, ‘Promotors of tax avoidance schemes (POTAS) update’ (Tax Adviser, July 2015) we have met HMRC for a second time to discuss their communication of messages to tax agents about how

The CIOT and ATT have recently responded to HMRC’s consultation document Income Tax: Extension of averaging period for farmers.

The CIOT submitted a briefing to the Finance Bill committee on clause 9 of the Finance Bill, the legislation to amend the inheritance tax (IHT) regime by creating a residence nil-rate allowance (RN

The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the joint Treasury and HMRC publication in March of draft legislation and explanatory

The ATT’s comments on clause 24, submitted to HMRC and to the Finance Bill committee, covered these points:

The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prevent corporation tax deductions, such as amortisation and impairment debits, for goodwil

Tax credits and welfare

Clauses 3, 4 and 5 of the Finance Bill, which deal with the personal allowance and the national minimum wage, were debated and passed in Standing Committee on 17 S

The article ‘AIA – arithmetical intricacies?’ (Tax Adviser, September 2015) referred to the ATT’s submission of written evidence to the Finance Bill committee on clause 8.

Since my last article ‘Working Together – the digital future’ (Tax Adviser, August 2015), progress has been made and the first digital Working Together meeting was held on 24 September 201

Following a CIOT meeting in July with HMRC policy and HMT on the recent Finance Act 2015 changes to Entrepreneurs’ Relief (transfers of goodwill on incorporation, trading status of ‘management comp