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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...
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Making Tax Digital and cash basis accounting for traders and landlords: Draft Finance Bill 2017 legislation
The government published draft legislation for a one month consultation on 31 January 2017 containing the enabling provi...
Making Tax Digital: the House of Lords examine the proposals
In February Tina Riches (CIOT), Michael Steed (ATT) and Robin Williamson (LITRG) gave oral evidence to the House of Lord...
HMRC consultation: Tax-advantaged venture capital schemes – streamlining the advance assurance service
The consultation paper suggests several options for streamlining the service for companies using tax-advantaged venture ...
Draft FB 2017 Cl 91: Errors in taxpayers’ documents (penalties for users of defeated avoidance)
In the February edition of Technical Newsdesk CIOT set out its initial views on the draft
MTD: The next steps are revealed
Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.
A requirement to notify HMRC of offshore structures: HMRC consultation
HMRC’s consultation document ‘Tackling offshore tax evasion: A requirement to notify HMRC of o
FB 2017: Enablers of Defeated Tax Avoidance and Penalties for Users of Defeated Avoidance (clauses 91 and 92)
HMRC’s consultation document ‘Strengthening tax avoidance sanctions and deterrents’ was published in August 2016 and set...