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HMRC one to many agent letters: guidance for CIOT members
In recent years, HMRC have been increasing their use of one to many (OTM) letters in their compliance approach....
The Penalties for Failure to Pay Tax (Assessments) Regulations 2024
Currently, the legislation allows HMRC to assess the second late payment penalty once, when the amount of outstanding ta...
Loans to participators: charge on upstream loans
Where a loan to a participator in a close company remains outstanding nine months after the balance sheet date, the comp...
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Latest briefings
HMRC Call for Evidence: The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards
The call for evidence is on the GOV.UK website: tinyurl.com/2p9km4sz
Draft legislation: Improving the data HMRC collects from its customers
The consultation is on GOV.UK website: tinyurl.com/458eb9cs
Making disclosures to HMRC: Guidance for CIOT members
Members may be asked by clients or potential clients to provide advice, guidance and support to enable the person or bus...
Spotlight on the Management of Taxes technical committee
This is an area that has seen a significant amount of change inrecent years, which is likely tocontinue....
HMRC call for evidence: enquiry and assessment powers, penalties and safeguards
The call for evidence (see tinyurl.com/2p9
Finance Bill 2023-24 Briefings: Cash basis, evasion and avoidance, information to be contained in returns
Clause 16 and Schedule 10: Calculation of trade profits, etc.
House of Lords inquiry on draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the ...