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Serial Tax Avoidance – an update on the serial tax avoiders’ legislation in Finance Act 2016
The key message to advisers from HMRC during a recent Talking Points webinar on serial tax avoidance was that taxpayers ...
An update on the work of the Office of Tax Simplification (OTS)
New Tax Director Paul Morton has been appointed as the new Tax Director of the OTS.
‘Enablers of Tax Avoidance’ – HMRC consultation
In the October edition of Technical Newsdesk we set out the details of HMRC’s proposals to tac
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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...