Management of taxes

Technical
1 November 2016

A summary of the new sanctions directed at enablers of offshore tax evasion and non-compliance

Technical
1 November 2016

The CIOT has responded to a call for evidence from the Finance Committee of the Welsh National Assembly on the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill (‘the Bill’)

Technical
1 November 2016

The OTS has recently consulted on two ideas that were developed during their recent small company taxation review

Technical
1 October 2016

The CIOT has met HMRC to discuss its communication of messages to tax agents about the POTAS legislation and associated counter-avoidance matters.

Technical
1 October 2016

HMRC poses questions about the creation of a new supplanting offence in preparation for its receipt of information under the common reporting standard by 2018.

Technical
1 October 2016

Have your say on HMRC’s Making Tax Digital proposals.

Technical
1 October 2016

HMRC is seeking views on proposals to introduce sanctions against those who enable or use tax avoidance arrangements that are later defeated.

Technical
1 September 2016

LITRG and the ATT have responded to a government consultation on how to implement Help to Save. This scheme is intended to help eligible claimants of working tax credit or universal credit start to save, by offering a 50% government bonus on savings of up to £50 a month over four years.

Technical
1 September 2016

An update on HMRC’s policy on voluntary (unsolicited) income tax self-assessment (ITSA) returns after the case of Revell v HMRC .

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.