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HMRC consultation – ‘Tax enquiries: closure rules’
The CIOT, ATT and LITRG have each responded to HMRC’s consultation document Tax enquiries: closure rules....
FA 2015 – changes to entrepreneurs’ relief
Changes to entrepreneurs’ relief (ER) were announced at Budget 2015 to take effect from the same day, 18 March 2015....
Close company loans to participators: HMRC update guidance on exclusion from bed and breakfast provision
The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Comp...
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Strengthening sanctions for tax avoidance – serial avoiders and GAAR penalty
It was announced at Budget 2015 that, after the consultation ‘Strengthening sanctions for tax avoidance’ which closed on...
Right first time: a new approach to penalties?
The government has announced a consultation to look at designing a penalty system that works in a modern, digital world....
Draft legislation: direct recovery of debts – CIOT comments
The CIOT has commented on the draft Finance Bill clauses on the enforced deduction from accounts, otherwise known as dir...
Promotors of tax avoidance schemes (POTAS) update
We recently met HMRC to discuss working with them on communicating messages to tax agents about how the POTAS legislatio...
Draft FB 2015: restriction of reliefs on disposal of goodwill to related companies
The CIOT has commented on the draft Finance Bill 2015 clauses on the denial of entrepreneurs’ relief (ER) for disposals ...
Draft FB 2015: protection of persons making voluntary disclosures
The CIOT has commented on the proposed FA 2004 s 316A on the protection of persons making voluntary disclosures, or ‘DOT...
Draft FB 2015: clarification – but not as we know it
The CIOT and the ATT responded to the draft legislation on the use of fixed rate deduction for use of home that was publ...