Penalties for enablers of tax avoidance: HMRC guidance and FAQs
Finance (No.2) Act 2017 Schedule 16 introduced new penalties for enablers of defeated abusive tax arrangements (the ‘pen...
Management of taxes
Management of taxes
The future role of Alternative Dispute Resolution in civil justice
ADR was introduced as part of HMRC’s ‘business as usual’ in autumn 2013.
Large Business compliance: enhancing our risk assessment approach
The consultation explored whether the BRR model can be refreshed, potentially with more risk categories tailored to the ...
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Making Tax Digital for VAT
VAT update On 18 December 2017 HMRC published a number of documents in relation to MTD for VAT.
Interest Harmonisation and Sanctions for Late Payment: HMRC Consultation
The consultation is seeking views on:
HMRC complaints
After the publication of the Adjudicator’s report this summer showing that the percentag
Consultation on the Business Risk Review
For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the...
Mandated trust income
For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to...
Corporate criminal offence of failure to prevent the criminal facilitation of tax evasion: Criminal Finances Act 2017
The CIOT’s overview includes basic information about the corporate criminal offence and some specific material relating ...
HMRC Payments Strategy
Legislation has been in place since 2010 mandating the electronic payment of VAT, with similar provisions introduced for...