Extension of Offshore Time Limits
At the Autumn Budget 2017, the government announced that the assessment time limit for cases of mistakes or non-delibera...
Management of taxes
Management of taxes
Scotland update: consultations on Land and Buildings Transaction Tax Group Relief and draft regulations in relation to Social Security appeals
Land and Buildings Transaction Tax (LBTT) is a tax fully devolved to the Scottish Parliament, having been introduced und...
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It is now nine months since the HMRC Agent Forum was officially launched.
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Making Tax Digital update
Income tax pilot In March HMRC launched their MTD income tax pilot for self-employed businesses.
Client Notification Letters: Results of a CIOT and ATT member survey
The regulations placed an obligation on tax advisers who provided offshore advice or services in the year to 30 Septembe...
Making Tax Digital interest harmonisation and sanctions for late payment: CIOT, ATT and LITRG responses to consultation
The government is in the process of reforming tax administration penalties as part of wider work to simplify and harmoni...
HMRC telephone calls to agents
HMRC have advised us that from January 2018 the process will operate as outlined below.
OECD: Mandatory disclosure rules for addressing CRS avoidance arrangements
The OECD published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 2017, and in ...
Spotlight on…the CIOT’s Management of Taxes technical sub-committee
The perception that taxes management issues are mainly uninteresting has surely been dispelled in recent years....
HMRC Counter-Avoidance Activity: an update
New policy measures Serial tax avoidance regime (STAR): Finance Act 2016 Sch 18