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Company distributions in a winding up and Spotlight 47
CIOT and ICAEW recently met with HMRC to discuss Spotlight 47.
Partnership expenses update
In February a volunteer on the CIOT’s OMB sub-committee raised concerns with HMRC that HMRC had quietly changed its prac...
Electronic Sales Suppression
In this Call for Evidence HMRC wanted to understand more about how modern technology is being exploited for ESS and the ...
Costs regime in the Upper Tribunal: what’s your view?
In our letter we explained there is still an appetite to explore the recommendations by
Insolvency and tax debts: a consultation
Since 2003, when ‘Crown Preference’ was effectively abolished, HMRC has been a non-preferential creditor in respect of a...
Amendments to tax returns: ATT, CIOT and LITRG responses
HMRC released a call for evidence on 7 November 2018 to explore how tax returns are amen
HMRC’s Non-Statutory and Statutory Clearance Services: how are they working at the moment?
Members of the CIOT’s Owner Managed Business, Corporate Taxes and Indirect Taxes technical sub-committees have been repo...
Office for Tax Simplification (OTS) Business Lifecycle Review
The OTS was seeking views about tax as it impacts on businesses as they engage with the tax system throughout the busine...
Extension of Offshore Time Limits: Clauses 79 and 80
Clauses 79 and 80 of the Finance Bill increase the assessment time limits for income tax, capital gains tax and inherita...
Costs in the Upper Tribunal
We think there is still an appetite to explore further the recommendation by the Costs Review Group in its Report to the...