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Client Notification Letters: Results of a CIOT and ATT member survey
The regulations placed an obligation on tax advisers who provided offshore advice or services in the year to 30 Septembe...
Making Tax Digital interest harmonisation and sanctions for late payment: CIOT, ATT and LITRG responses to consultation
The government is in the process of reforming tax administration penalties as part of wider work to simplify and harmoni...
Spotlight on…the CIOT’s Owner Managed Business technical sub-committee
Whether you work in general practice or in a specialist area, you could be just the CTA that our OMB sub-committee is lo...
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HMRC telephone calls to agents
HMRC have advised us that from January 2018 the process will operate as outlined below.
OECD: Mandatory disclosure rules for addressing CRS avoidance arrangements
The OECD published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 2017, and in ...
Spotlight on…the CIOT’s Management of Taxes technical sub-committee
The perception that taxes management issues are mainly uninteresting has surely been dispelled in recent years....
HMRC Counter-Avoidance Activity: an update
New policy measures Serial tax avoidance regime (STAR): Finance Act 2016 Sch 18
Dividend Waivers: a ‘Reserved Activity’?
In November’s Tax Adviser I discussed new guidance recently pro
Penalties for enablers of tax avoidance: HMRC guidance and FAQs
Finance (No.2) Act 2017 Schedule 16 introduced new penalties for enablers of defeated abusive tax arrangements (the ‘pen...
The future role of Alternative Dispute Resolution in civil justice
ADR was introduced as part of HMRC’s ‘business as usual’ in autumn 2013.