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FB 2015 – international agreements to improve compliance: client notification obligations
The CIOT has made representations to the Finance Bill Committee and to HMRC on clause 46 of Finance Bill 2015....
Disclosure of tax avoidance schemes (DOTAS) – revised form AAG6 and new form AAG7
The CIOT has commented on two DOTAS forms that HMRC recently published in draft.
Agent online self serve (AOSS) – HMRC call for volunteers
HMRC are seeking additional volunteers to test the AOSS private beta service, which provides a monthly breakdown of empl...
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Annual investment allowance – exclusion of mixed membership partnerships
The CIOT has written to HMRC about addressing the anomaly that excludes mixed membership partnerships from taking advant...
Changes to HMRC’s free filing software for company tax returns
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Compan...
‘Making Tax Easier’ and digital tax accounts
At spring Budget 2015 the Chancellor, George Osborne, announced the ‘end of the tax return’, and HMRC published ‘...
Changes to tax-advantaged venture capital schemes
The CIOT and ATT have commented on the legislation that was issued as a consultation draft in March 2015 setting out ame...
HMRC Penalties: a discussion document
The CIOT, ATT and LITRG have responded to HMRC’s recent consultation on penalties, which looked at how the Revenue might...
FA2015: entrepreneurs' relief – exclusino of goodwill
In the March issue of Tax Adviser, we reported that the CIOT had sent comments to HMRC on the draft Finance Bill 2015 cl...
Company tax return – form CT600 (2015) version 3
Members should note that HMRC have published an updated version (version 3) of the company tax return CT600 and its supp...