FB 2017 Clause 128 & Schedule 29: Requirement to correct certain offshore tax non-compliance
The CIOT also submitted further comments to HMRC about the draft legislation in clause 128 and Schedule 29 of the Financ...
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FB 2017 Clause 124: Errors in Taxpayers’ Documents (Penalties for Users of Defeated Avoidance)
The CIOT submitted further comments to HMRC about the draft legislation in clause 124 of the
FA 2017 Employment Taxes Provisions: the ins and the outs
Despite the shortened timetable for the Finance Bill, with the House of Commons stages passing in one short afternoon on...
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FA 2017: An 80% reduction from the longest Finance Bill on record
The Finance Bill published in March received Royal Assent on 27 April and so became Finance A
Optional remuneration arrangements (salary sacrifice for the provision of benefits-in-kind)
New rules on ‘optional remuneration arrangements’ (ORA) took effect from 6 April 2017.
HMRC’s Employment Taxes Forums
Employment and Payroll Group (EPG) The EPG is HMRC’s main employment taxes forum and generally focuses on high-level po...
OTS: Stamp duty on shares – simplification review
The OTS has published its progress report and call for evidence in relation to its simplificat
Notice of appeal: online trials
Many government services are moving online, and the Ministry of Justice (MoJ) is looking at moving the filing of notices...
Making Tax Digital: pilot launched
At the time of writing (6 April) the highly anticipated pilot of MTD has just commenced.
Non-dom reforms: Finance (No 2) Bill
With the publication of Finance (No.2) Bill 2017 we see the final shape of the non-dom reforms.