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Consultation on the Business Risk Review
For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the...
Corporate criminal offence of failure to prevent the criminal facilitation of tax evasion: Criminal Finances Act 2017
The CIOT’s overview includes basic information about the corporate criminal offence and some specific material relating ...
Penalties for late non-resident Capital Gains Tax (NRCGT) returns
We have been in discussion with HMRC following recent reports from members of substantial penalties being levied for lat...
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2016/17 Self-Assessment tax returns affected by exclusions
In July’s edition of Tax Adviser Giles Mooney and Tim Good provided guidance on navigating the complex field...
Distributions in a winding up TAAR: new HMRC guidance
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividen...
OTS paper on disincorporation relief
Background to disincorporation relief Disincorporation relief was introduced by Finance Act 2013.
Making Tax Digital: Sanctions for late submission and late payment
HMRC have been seeking input on the structure of late filing and late payment sanctions that would apply to individuals ...
HMRC nudge letters – an update
At the last Compliance Reform Forum (CRF) meeting in March, chaired by Jennie Granger, the then HMRC Director General Cu...
Cash basis for property businesses
Transitional adjustments when moving between GAAP and the cash basis Members are concerned about the operation of the t...
Consultation on sanctions for late submission and late payment
HMRC’s consultation document Making Tax Digital – sanctions for late submission and late payment was published on 17 Mar...