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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...
FB 2017 Clause 128 & Schedule 29: Requirement to correct certain offshore tax non-compliance
The CIOT also submitted further comments to HMRC about the draft legislation in clause 128 and Schedule 29 of the Financ...
FB 2017 Clause 124: Errors in Taxpayers’ Documents (Penalties for Users of Defeated Avoidance)
The CIOT submitted further comments to HMRC about the draft legislation in clause 124 of the
Tackling offshore tax evasion: a requirement to notify HMRC of offshore structures
HMRC’s consultation considered the introduction of a new legal requirement that intermediaries creating or promoting cer...