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A Requirement to Correct–HMRC consultation
As we reported in September’s Technical Newsdesk (Offshore tax evasion – consultation on Requirement to Correct),...
Lookthrough Taxation and Sole Enterprise with Protected Assets
Lookthrough The CIOT and ATT have both responded to the Office of Tax Simplification’s (OTS) paper which is considering...
Offshore tax evasion – consultation on Requirement to Correct
HMRC’s consultation document Tackling Offshore Tax Evasion: a requirement to correct, published on 24 August, runs to 30...
Making Tax Digital – consultation
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
‘Enablers of Tax Avoidance’ – HMRC consultation
HMRC’s discussion document, Strengthening Tax Avoidance Sanctions and Deterrents, was publ
HMRC’s voluntary returns policy
HMRC has provided a statement of its position on voluntary ITSA returns as a result of the First-tier Tribunal case of R...
Distributions in a winding-up – FB16 cl l35: Update
Clause 35 of Finance Bill 2016 introduces a targeted anti-avoidance rule (TAAR) for specified distributions made on a wi...
A corporate criminal offence of failure to prevent the criminal facilitation of tax evasion
In its response to HMRC’s second consultation on proposals to introduce a new corporate criminal offence of failure to p...
CIOT questions benefit of changes to VADR and IHT DOTAS changes
Background HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect t...
Offshore tax evasion – FB 2016 cll 150 and 154
We have written to HMRC to express concerns about Finance Bill 2016 cll 150 and 154.