Management of taxes

Technical
1 September 2016

CIOT has responded to HMRC’s second consultation on the introduction of a corporate criminal offence of failure to prevent the criminal facilitation of tax evasion. We take the view that the offence must be applied proportionately and appropriately if it is to be effective.

Technical
1 August 2016

HMRC update on test and learn phase of DRD

Technical
1 August 2016

The CIOT has written to HMRC expressing concerns about the new civil penalties for enablers of offshore tax evasion and the new strict liability criminal offence

Technical

The JVCC considers the VAT aspects of this important topic, including how it will affect VAT reporting and the proposed implementation timeline. We ask members to take part in the consultation.

Technical

During the recent Talking Points webinar HMRC set out what it is doing to enable agent access to information in clients’ digital tax accounts and help manage their relationship with agents.

Finance (No2) Act 2015 s 50 places notification obligations on persons who give offshore advice or services. Regulations have not yet been published. We will be issuing guidance for members as soon possible.

Technical

Important information from HMRC about work it is doing this year, including giving agents access to digital tax accounts.

Technical
1 June 2016

How might your firm be affected? HMRC is asking for practical examples to help inform its guidance on this new offence.