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Agent online self-serve (AOSS): update
HMRC have recently expanded testing of their AOSS private beta service to firms with up to 500 employer clients....
Making tax easier and digital tax accounts
Further to our report in September’s Technical Newsdesk, we have recently met HMRC to discuss their initiative, Making T...
Self-assessment reminders and payslips: January 2016
We have been advised that HMRC will not be issuing paper statements and payslips to self-assessment taxpayers to remind ...
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Direct recovery of debts
The CIOT, ATT and LITRG made submissions to the House of Commons Finance Bill Committee on what has become FA 2015 s 51 ...
Higgs case and s 34(1) time limits
The Upper Tribunal has held that a self-assessment tax return submitted by a taxpayer more than four years after the tax...
Disclosure of tax avoidance schemes (DOTAS) – draft hallmark regulations
The CIOT has commented on two sets of draft regulations recently published by HMRC that amend the descriptions of the ar...
Ministry of Justice consults on a proposal to introduce fees in the tax tribunals
The CIOT, LITRG and ATT have each responded, criticising the Ministry of Justice’s proposals to introduce fees in the Fi...
Extensions of averaging period for farmers: HMRC consultation document
The CIOT and ATT have recently responded to HMRC’s consultation document Income Tax: Extension of averaging period for f...
Promoters of tax avoidance schemes (POTAS) – update
Since our article, ‘Promotors of tax avoidance schemes (POTAS) update’ (Tax Adviser, July 2015) we have met HMRC for a s...
Deduction of income tax from savings income: implementation of the personal savings allowance
HMRC’s consultation document, Deduction of income tax from savings income: implementation of the Personal Savings Allowa...