Management of taxes

Technical

The delay in the introduction of Making Tax Digital is welcome, but there is still much to do to ensure Making Tax Digital works for VAT from the proposed date of April 2019.

Technical

The CIOT, LITRG and ATT have all responded to HMRC’s latest consultation on late submission penalties and late payment penalty interest.

Technical
1 July 2017

We have been speaking to HMRC about their recent ‘untaxed income’ nudge letter.

Technical
1 June 2017

Certain CIOT/ATT members’ firms are required to write to their clients with HMRC branded wording and enclosures. This legal requirement must be complied with by 31 August 2017. Member experience to date suggests this is not a simple process, so act quickly so that you can meet the deadline.

Technical

HMRC seeks input on the structure of sanctions that would apply to individuals and businesses both within and outside Making Tax Digital for Business.

Technical
1 June 2017

The ‘failure to correct’ penalty and the reasonable excuse defence restriction

Technical
1 June 2017

The CIOT’s view is that the current draft legislation still goes further than the policy intention.

Technical
1 May 2017

The Ministry of Justice is piloting an online notice of appeal

Technical
1 April 2017

The CIOT has responded to HMRC’s proposals to introduce a new obligation to notify them of certain complex offshore financial arrangements

Technical

The CIOT and LITRG have commented on the draft primary legislation published on 31 January 2017.