Dividend Waivers: a ‘Reserved Activity’?
In November’s Tax Adviser I discussed new guidance recently produced by the CIOT for members to use when HMRC sug
In November’s Tax Adviser I discussed new guidance recently produced by the CIOT for members to use when HMRC sug
With the UK Autumn Budget 2017 and Scottish Draft Budget for 2018/19 looming on the horizon, the acting deputy chair of Scotland Branch Sean Cockburn welcomed delegates to the Scotland Branch confe
Members are reminded that tax advisers are subject to the Money Laundering Regulations 2017.
The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.
There has been considerable discussion in the professional press and the media more generally about the new penalties and criminal sanctions which have been introduced to deal with those who ‘facil
A short while ago the CIOT started to receive reports from members that HMRC were sometimes using a deed to settle tax enquiries, rather than a more usual contractual agreement.
BX9 1AS, as most tax professionals will know, is HMRC’s default address: anonymity personified (if that is not an oxymoron)!
A previous article, ‘Better protection’, in the March 2017 issue of Tax Adviser, explained how to avoid problems in professional negligence claims.
It used to be if a hacker attacked a business and exposed customer details, the greatest loss was a temporary dip in reputational value.