Costs in the Upper Tribunal
We think there is still an appetite to explore further the recommendation by the Costs Review Group in its Report to the...
Management of taxes
Management of taxes
Carried forward corporation tax losses: compliance requirements
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
Making Tax Digital: an update
The VAT pilot is live The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on s...
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Voluntary tax returns
It was announced in the Budget that legislation would be introduced in Finance Bill 2018-19 to confirm HMRC’s existing p...
Draft Finance Bill 2018-19: CGT payment window on residential properties (Clause 6)
The ATT’s response to this clause focused on the impact of the proposed 30-day payment window for UK residents disposing...
House of Lords Finance Bill Sub-Committee: call for evidence on HMRC powers and Making Tax Digital
The House of Lords Finance Bill Sub-Committee (the ‘Sub-Committee’) have announced that, in scrutinising the draft Finan...
Amending HMRC’s Civil Information Powers: ATT, CIOT and LITRG responses
HMRC launched a consultation entitled Amending HMRC’s Civil Information Powers on 10 July 2018.
Carried forward corporation tax losses: compliance requirements
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
The Trust Registration Service: looking ahead
By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fif...
DAC6: mandatory disclosure of reportable cross-border tax arrangements
On 25 May 2018 the EU published Council Directive 2018/822 amending Directive 2011/16/EU