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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...
Requirement to Correct: CIOT/ATT Webinar
Our webinar covering the Requirement to Correct Certain Offshore Tax Non-Compliance in Schedule 18 Finance (No 2) Act 20...
Tax Abuse and Insolvency: HMRC Discussion Document and Extension of the existing security deposit legislation to include CT and CIS deductions
In March, HMRC published a consultation document on proposals to extend the existing security deposit legislation to cor...
Making Tax Digital
In summary, the legislation for penalties for failing to make returns introduces a new points-based penalty system, whic...