Civil penalties for enablers of offshore evasion – and other deterrents
Increasingly law enforcement and other government agencies are turning their attention to those who enable criminals to ...
Management of taxes
Management of taxes
LTT and Anti-avoidance of Devolved Taxes (Wales) Bill
(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of de...
Lookthrough Taxation and Sole Enterprise with Protected Assets
Lookthrough The CIOT and ATT have both responded to the Office of Tax Simplification’s (OTS) paper which is considering...
Most popular reads
Latest briefings
Promoters of tax avoidance schemes (POTAS): update and communication messages from counter avoidance
POTAS communications Articles in Tax Adviser in July and
Offshore tax evasion – consultation on Requirement to Correct
HMRC’s consultation document Tackling Offshore Tax Evasion: a requirement to correct, published on 24 August, runs to 30...
Making Tax Digital – consultation
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
‘Enablers of Tax Avoidance’ – HMRC consultation
HMRC’s discussion document, Strengthening Tax Avoidance Sanctions and Deterrents, was publ
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...
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...