Client notification obligations on persons who give offshore advice or services – Section 50 Finance (No 2) Act 2015
Section 50 of Finance (No 2) Act 2015 introduces an obligation on tax advisers and other persons who, in the course of t...
Management of taxes
Management of taxes
Compliance Reform Forum
The following slide packs presented by HMRC at the December 2015 meeting of the Compliance Reform Forum are available to...
Higgs case and s 34(1) time limits – an update
In my article on p47 of December 2015’s Tax Adviser, I covered HMRC’s interpretation of the Upper Tribunal’s decision in...
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East Midlands Branch seminar report
On the 1 December, the East Midlands branch held its last meeting of 2015. This was a live Mock First-tier Tribunal rec...
Making tax digital and digital tax accounts
In December, HMRC published the Making Tax Digital Roadmap and announced that the government would consult on options to...
New strict liability criminal offence for offshore evaders
Draft legislation introducing a strict liability offence for offshore tax evasion reflects some of the concerns that CIO...
Self assessment reminders and payslips – January 2016
Further to the update in December’s Technical Newsdesk, HMRC will not be issuing paper SA reminders and payslips for tax...
Business record checks
The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015....
Agent online self-serve (AOSS): update
HMRC have recently expanded testing of their AOSS private beta service to firms with up to 500 employer clients....