Making Tax Digital and cash basis accounting for traders and landlords: Draft Finance Bill 2017 legislation
The government published draft legislation for a one month consultation on 31 January 2017 containing the enabling provi...
Management of taxes
Management of taxes
HMRC consultation: Tax-advantaged venture capital schemes – streamlining the advance assurance service
The consultation paper suggests several options for streamlining the service for companies using tax-advantaged venture ...
Draft FB 2017 Cl 94 Sch 22: Requirement to correct certain offshore tax non-compliance
The government consulted on introducing a requirement to correct in August 2016, as part of their proposals to tackle of...
Most popular reads
Latest briefings
Draft FB 2017 Cl 91: Errors in taxpayers’ documents (penalties for users of defeated avoidance)
In the February edition of Technical Newsdesk CIOT set out its initial views on the draft
Tax credit compliance processes: Work and Pensions Committee backs LITRG’s calls for independent review
In November’s Technical Newsdesk (Tax credit compliance checks) we provided an update on tax credits compliance work fol...
A requirement to notify HMRC of offshore structures: HMRC consultation
HMRC’s consultation document ‘Tackling offshore tax evasion: A requirement to notify HMRC of o
FB 2017: Enablers of Defeated Tax Avoidance and Penalties for Users of Defeated Avoidance (clauses 91 and 92)
HMRC’s consultation document ‘Strengthening tax avoidance sanctions and deterrents’ was published in August 2016 and set...
Serial Tax Avoidance – an update on the serial tax avoiders’ legislation in Finance Act 2016
The key message to advisers from HMRC during a recent Talking Points webinar on serial tax avoidance was that taxpayers ...
Tackling the hidden economy – consultations on sanctions and conditionality
LITRG has submitted comments to HMRC on two consultations on different approaches to tackling the hidden economy – one o...
‘Enablers of Tax Avoidance’ – HMRC consultation
In the October edition of Technical Newsdesk we set out the details of HMRC’s proposals to tac