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...
Management of taxes
Management of taxes
The Trust Registration Service: looking ahead
By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required followi...
DAC6: mandatory disclosure of reportable cross-border tax arrangements
On 25 May 2018 the EU published Council Directive 2018/822 amending Directive 2011/16/EU ...
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Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make return...
2017/18 Self-assessment tax calculation: Scottish Taxpayers taxed on the remittance basis
We understand that HMRC has made a mistake with the 2017/18 Self-assessment (SA) tax calculation in respect of...
Requirement to Correct: CIOT/ATT Webinar
Our webinar covering the Requirement to Correct Certain Offshore Tax Non-Compliance in Schedule 18 Finance (No...
Knock knock! Who’s there? – HMRC Co-design workshops
In July and August, ATT and CIOT representatives attended HMRC co-design workshops for an advance preview of H...
Scotland update: tax coding issues for Scottish taxpayers; Carer’s Allowance Supplement
Tax coding issues for Scottish taxpayers We have come across an issue in relation to PAYE tax codes for Scott...
Tax Abuse and Insolvency: HMRC Discussion Document and Extension of the existing security deposit legislation to include CT and CIS deductions
In March, HMRC published a consultation document on proposals to extend the existing security deposit legislat...
Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into ...