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. ...
Management of taxes
Management of taxes
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...
The Trust Registration Service: looking ahead
By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required followi...
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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 ...
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...