New HMRC initiatives around repayment claims
Agent reference number requirementHMRC have confirmed (tinyurl.com/s69nhw5j) that, from 26 Febru
Management of taxes
Management of taxes
Finance Bill 2023-24 briefing: Penalties
Clause 36 introduces a regulation-making power that allows for the new penalty regime on late filing and late payment (F...
Finance Bill 2023-24 Briefings: Cash basis, evasion and avoidance, information to be contained in returns
Clause 16 and Schedule 10: Calculation of trade profits, etc.
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House of Lords inquiry on draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the ...
Draft Finance Bill legislation: changes to data HMRC collects from customers
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
Draft Finance Bill legislation: new criminal offence for promoters of tax avoidance
The CIOT strongly supports taking a robust approach to those who continue to promote tax avoidance schemes but this need...
HMRC’s temporary Customer Compliance Manager Service for mid‑sized businesses
Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with t...
Natural capital consultation
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem ser...
Tax and the Woodland and Peatland Codes: March 2023
It has a been a little over a year since our first article in January 2022 inviting feedback from members with clients i...
CIOT Spring Budget 2023 Representations
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on the purch...