Amendments to tax returns: ATT, CIOT and LITRG responses
HMRC released a call for evidence on 7 November 2018 to explore how tax returns are amen ...
Management of taxes
Management of taxes
Extension of Offshore Time Limits: Clauses 79 and 80
Clauses 79 and 80 of the Finance Bill increase the assessment time limits for income tax, capital gains tax an...
The Times They Are A-Changin’: Clause 14 (payments on account of CGT)
Although it did not feature in the Budget itself, the government have confirmed that they are proceeding with ...
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Costs in the Upper Tribunal
We think there is still an appetite to explore further the recommendation by the Costs Review Group in its Rep...
Carried forward corporation tax losses: compliance requirements
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year t...
Making Tax Digital: an update
The VAT pilot is live The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited comp...
Voluntary tax returns
It was announced in the Budget that legislation would be introduced in Finance Bill 2018-19 to confirm HMRC’s ...
Draft Finance Bill 2018-19: CGT payment window on residential properties (Clause 6)
The ATT’s response to this clause focused on the impact of the proposed 30-day payment window for UK residents...
House of Lords Finance Bill Sub-Committee: call for evidence on HMRC powers and Making Tax Digital
The House of Lords Finance Bill Sub-Committee (the ‘Sub-Committee’) have announced that, in scrutinising the d...
Amending HMRC’s Civil Information Powers: ATT, CIOT and LITRG responses
HMRC launched a consultation entitled Amending HMRC’s Civil Information Powers on 10 July 2018. ...