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Welsh Revenue Authority’s dispute resolution strategy
The Welsh Revenue Authority (WRA) administers two fully devolved taxes – Land Transaction Tax and Landfill Disposal Tax....
HMRC letters and ‘certificates of tax position’ to individuals with offshore income, gains and assets – an update for CIOT members
The full update and an example of a recent letter and certificate of tax position are provided on our...
Protecting your Taxes in Insolvency: CIOT response
The government is proposing to introduce legislation that will make HMRC a preferred secondary creditor for VAT, PAYE, e...
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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...