Management of taxes

Technical
1 February 2018

HMRC have published their final guidance on the new penalties for enablers of tax avoidance and the ATT and CIOT have produced some accompanying Frequently Asked Questions for members.

Technical
1 February 2018

The CIOT has responded to the Civil Justice Council’s (CJC) interim report on the future role of Alternative Dispute Resolution (ADR) in civil justice, focusing specifically on how ADR is used in resolving tax disputes by agreement between HMRC and taxpayers. We also sent a copy of our response to HMRC.

Technical
1 February 2018

The CIOT has responded to HMRC’s recent consultation document which considered how their Business Risk Review (BRR) approach can be improved so it can continue to support a shift in large business tax compliance behaviours and provide greater clarity and confidence for large businesses.

Technical
1 February 2018

The VAT requirements become clearer as draft regulations and guidance are published, but do the numbers stack up?

Technical
1 February 2018

HMRC are consulting on proposals to harmonise interest rates and rules and introduce a standardised approach to late payment penalties across taxes.

Technical
1 November 2017

How HMRC plan to improve the complaints system

Technical
1 November 2017

HMRC have recently issued a consultation document ‘Large Business compliance – enhancing our risk assessment approach’.

Technical
1 October 2017

Correspondence with HMRC clarifies when trust income is mandated to a beneficiary.

Technical
1 September 2017

The CIOT has published an overview of the new offence to help members understand what they need to do to comply. The offence comes into force on 30 September 2017.

Technical
1 September 2017

In early July, HMRC held a ‘Talking Points’ webinar about their aim to reduce cheque payments by post and the elimination of refunds made by payable order. LITRG listened in.