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Distributions in a winding up – FB 2016, cl 35
We have written to HMRC to express concerns that Finance Bill 2016, cl 35 will lead to unintended consequences, and crea...
Making Tax Digital – a look at the VAT aspects
A sub-group of HMRC’s Joint VAT Consultative Committee (JVCC) has been set up to discuss the VAT aspects of the Making T...
Agent Services
This is a short summary of the HMRC Talking Points webinar on Agent Services (AS), formerly Agent Online Self-Serve or A...
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Client notification obligations on persons who give offshore advice or services
We were advised by HMRC in late May that, due to delays in publishing guidance on GOV.UK to help those affected by the m...
Agent Services (formerly Agent Online Self Serve)
The following is an update from Toni Clark, head of digital agent engagement at HMRC:
Corporate offence of failure to prevent the criminal facilitation of tax evasion
HMRC has published a second consultation document containing draft legislation and gui
Making Tax Digital – update and current position
Since our last update in February 2016’s Technical Newsdesk (Making tax digital and digital tax accounts), there have be...
Finance Bill (No.2) Bill: Company distributions
HMRC has published its response to the consultation on company distributions.
Higgs case and s 34(1) time limits – an update
We apologise for an error which appeared in March 2016 Tax Adviser on p 48 in the article of the same name....
Client notification obligations on persons who give offshore advice or services – Section 50 Finance (No 2) Act 2015
Section 50 of Finance (No 2) Act 2015 introduces an obligation on tax advisers and other persons who, in the course of t...