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Consultation on sanctions for late submission and late payment
HMRC’s consultation document Making Tax Digital – sanctions for late submission and late payment was published on 17 Mar...
Draft FB 2017 Cl 19: Trading and property allowances
LITRG and ATT have each submitted a response on the draft legislation for Finance Bill 2017 (Clause 19 and Schedule 5)....
FB 2017: £1,000 allowances for trading and property income (clause 19)
Draft clause 19 (with draft Sch 5) of the intended provisions for inclusion in Finance Bill 2017 provides answers to som...
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HMRC consultation: Penalty for participating in VAT fraud
Background HMRC published a consultation document putting forward proposals for a new penalty regime for VAT fraud....
Making Tax Digital – the CIOT, ATT and LITRG consultation responses
Bringing business tax into the digital age – LITRG messages While the LITRG is generally supportive of the digital stra...
Lookthrough Taxation and Sole Enterprise with Protected Assets
Lookthrough The CIOT and ATT have both responded to the Office of Tax Simplification’s (OTS) paper which is considering...
Simplification of the tax and National Insurance treatment of termination payments
HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination...
Offshore tax evasion – consultation on Requirement to Correct
HMRC’s consultation document Tackling Offshore Tax Evasion: a requirement to correct, published on 24 August, runs to 30...
‘Enablers of Tax Avoidance’ – HMRC consultation
HMRC’s discussion document, Strengthening Tax Avoidance Sanctions and Deterrents, was publ
Direct recovery of debts
In June, representatives of the CIOT, ATT and LITRG attended the first meeting of the direct recovery of debts (DRD) sub...