Management of taxes

Technical

CIOT, LITRG and ATT have all criticised the government’s proposal in its consultation document to introduce legislation to implement a new tax assessment time limit of 12 years in cases involving offshore matters: the case for such a large and broadly applied increase in the time limit has not been made.

Technical
1 June 2018

The CIOT submitted a response to the Scottish government’s consultation on an amendment to Land and Buildings Transaction Tax group relief. LITRG responded to the Scottish government’s consultation on draft regulations making provision in relation to Social Security appeals, in particular the draft rules of procedure.

Technical
1 June 2018

The Agent Forum has been up and running for nine months now. Have you joined?

Technical
1 May 2018

HMRC launch Making Tax Digital (MTD) income tax pilot for the self-employed and the MTD VAT pilot

Technical
1 April 2018

We surveyed our members during November 2017 for their views on how they approached compliance with the obligations imposed on them by the International Tax Compliance (Client Notification) Regulations 2016 and to obtain feedback on their experiences.

Technical

The CIOT, ATT and LITRG have responded to the HMRC consultation on Making Tax Digital: interest harmonisation and sanctions for late payment.

Technical

New procedures have been put in place by HMRC to address agents’ security concerns where HMRC need to arrange a call back or when HMRC make an unexpected call to agents about their clients.

Technical
1 March 2018

The CIOT has responded to the OECD’s recent public discussion draft paper on Mandatory disclosure rules for addressing common reporting standard (CRS) avoidance arrangements and offshore structures.

Technical
1 March 2018

In the first of a series of articles about the CIOT’s technical sub-committees, we review the work of the Management of Taxes (MOT) sub-committee and its two sub-groups.

Technical
1 February 2018

HMRC provided an update at a recent meeting attended by the CIOT and other professional bodies.