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Large Business compliance: enhancing our risk assessment approach
The consultation explored whether the BRR model can be refreshed, potentially with more risk categories tailored to the ...
Interest Harmonisation and Sanctions for Late Payment: HMRC Consultation
The consultation is seeking views on:
SA 302 tax calculations
HMRC recently raised concerns with professional bodies that they are still receiving significant call volumes from agent...
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Small companies: filing abridged accounts prepared under FRS102 1A
In particular, where all the shareholders have consented to abridgement of the balance sheet and profit and loss account...
Making Tax Digital for Business: Regulations
Both CIOT and LITRG expressed concerns about the unprecedented amount of legislation that is being delegated to secondar...
Distributions in a winding up TAAR guidance: CIOT and ATT comments
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividen...
Changes to paying tax: at the Post Office and by personal credit card
Paying at the Post Office The Transcash service at the Post Office is being withdrawn from 15 December 2017 and, as a r...
Reserved activity
A short while ago the CIOT started to receive reports from members that HMRC were sometimes using a deed to settle tax e...
OTS focus paper on disincorporation relief: CIOT and ATT responses
Members will be aware that disincorporation relief was intended to help address the problems faced by some small busines...
Making Tax Digital
Following the publication in September of the Finance (No 2) Bill 2017 which contains the enabling legislation for Makin...