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Spring Budget 2020: Making Tax Digital – a welcome evaluation
At Spring Budget 2020, the government announced an evaluation of Making Tax Digital in relation to VAT and the proposed ...
HMRC Powers and Safeguards Evaluation Forum
Back in July 2019, the financial secretary to the Treasury (FST) committed HMRC to undertaking an evaluation of the impl...
Entrepreneurs’ relief: personal company rules, dilution provisions and dilution on the day of sale
FA 2019 introduced changes to the definition of an individual’s ‘personal company’ for the purposes of determining the a...
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Corporate non-resident landlords: compliance letter to tenants
The letter says that HMRC are writing because they have information that the recipient is living in a property which is ...
Offshore investment funds: HMRC letter to taxpayers
HMRC carried out a bulk mailing of letters in early November 2019 to a subset of taxpayers whose tax affairs are dealt w...
DAC 6: International Tax Enforcement: disclosable arrangements
The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise kno...
HMRC’s Clearance Service
At its September meeting, members of the CIOT’s Owner Managed Business (OMB) technical sub-committee identified some rec...
Alternative Dispute Resolution Webinar: save the date
There will be plenty of opportunities for members to pose questions to the speakers during the webinar using the webinar...
Joint and several liability of company directors: draft Finance Bill
The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shar...
DAC6: International Tax Enforcement: disclosable arrangements
On 22 July 2019, HMRC published draft regulations implementing EU Directive 2018/ 822 amendi