Help to Save: consultation on implementation
Announced in early 2016, the Help to Save scheme will be available by April 2018 and open to ‘individuals… in receipt of...
Management of taxes
Management of taxes
HMRC’s voluntary returns policy
HMRC has provided a statement of its position on voluntary ITSA returns as a result of the First-tier Tribunal case of R...
A corporate criminal offence of failure to prevent the criminal facilitation of tax evasion
In its response to HMRC’s second consultation on proposals to introduce a new corporate criminal offence of failure to p...
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Latest briefings
Direct recovery of debts
In June, representatives of the CIOT, ATT and LITRG attended the first meeting of the direct recovery of debts (DRD) sub...
Offshore tax evasion – FB 2016 cll 150 and 154
We have written to HMRC to express concerns about Finance Bill 2016 cll 150 and 154.
Making Tax Digital – a look at the VAT aspects
A sub-group of HMRC’s Joint VAT Consultative Committee (JVCC) has been set up to discuss the VAT aspects of the Making T...
Agent Services
This is a short summary of the HMRC Talking Points webinar on Agent Services (AS), formerly Agent Online Self-Serve or A...
Client notification obligations on persons who give offshore advice or services
We were advised by HMRC in late May that, due to delays in publishing guidance on GOV.UK to help those affected by the m...
Agent Services (formerly Agent Online Self Serve)
The following is an update from Toni Clark, head of digital agent engagement at HMRC:
Corporate offence of failure to prevent the criminal facilitation of tax evasion
HMRC has published a second consultation document containing draft legislation and gui