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Draft Finance Bill legislation: changes to data HMRC collects from customers
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
Draft Finance Bill legislation: new criminal offence for promoters of tax avoidance
The CIOT strongly supports taking a robust approach to those who continue to promote tax avoidance schemes but this need...
HMRC’s temporary Customer Compliance Manager Service for mid‑sized businesses
Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with t...
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Tougher consequences for promoters of tax avoidance
CIOT response In its response, the CIOT reaffirmed its support for the government in taking a robust approach to those ...
The Tax Administration Framework Review: information and data
The consultation document considers: the use of third-party data by HMRC; pre‑population of tax returns; who is responsi...
Creating innovative change through new legislative pilots
The sandbox piloting approach being explored is defined in the consultation document as ‘a temporary environment where H...
Expanding the cash basis for the self-employed: CIOT, ATT and LITRG responses
The cash basis was introduced in 2013.
Simplifying and modernising HMRC IT services: CIOT, ATT and LITRG responses
The consultation on ‘Simplifying and modernising HMRC’s Income Tax services through the tax administration framework’ (s...
CIOT Spring Budget 2023 Representations
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on the purch...
New gig economy reporting rules
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model repo...