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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...
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Latest briefings
Making Tax Digital: an update
The VAT pilot is live The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on s...
Voluntary tax returns
It was announced in the Budget that legislation would be introduced in Finance Bill 2018-19 to confirm HMRC’s existing p...
Amending HMRC’s Civil Information Powers: ATT, CIOT and LITRG responses
HMRC launched a consultation entitled Amending HMRC’s Civil Information Powers on 10 July 2018.
DAC6: mandatory disclosure of reportable cross-border tax arrangements
On 25 May 2018 the EU published Council Directive 2018/822 amending Directive 2011/16/EU
Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deli...
Distributions in a winding up TAAR: HMRC Guidance updated
CTM36330 ‘Condition C: ‘involved with’
TCGA 1992 s162 (Roll over relief on transfer of business) non-statutory clearances: HMRC update
In August 2018 HMRC issued the following statement to CIOT, ATT and other professional bodies clarifying in what circums...