Agent authorisation: how will it work in future?
The Agents Digital Design Advisory Group is continuing to look at the issue of agent authorisation and how it will work ...
Management of taxes
Management of taxes
COVID-19: Self-Employment Income Support Scheme
Claims for the second round of the Self-Employment Income Support Scheme can be made from 17 August to 19 October 2020, ...
COVID-19: Self-Employment Income Support Scheme
The ATT and CIOT continue to work with HMRC to answer questions and update their online information on the...
Most popular reads
Latest briefings
HMRC letters and ‘certificates of tax position’ to individuals with offshore income, gains and assets
The guidance on the CIOT website has been updated to take account of some recent changes to the wording of HMRC’s letter...
Penalties checklist
An update of the penalties applying to tax avoidance and offshore tax evasion and non-compliance.
Spring Budget 2020: Making Tax Digital – a welcome evaluation
At Spring Budget 2020, the government announced an evaluation of Making Tax Digital in relation to VAT and the proposed ...
HMRC Powers and Safeguards Evaluation Forum
Back in July 2019, the financial secretary to the Treasury (FST) committed HMRC to undertaking an evaluation of the impl...
CIOT Budget representations
The CIOT submitted a Budget representation on deliberate behaviour, as well as submitting a joint representation with th...
DAC 6: International Tax Enforcement: disclosable arrangements
The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise kno...
Joint and several liability of company directors: draft Finance Bill
The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shar...