COVID-19: Further updates for indirect tax
Further to the COVID-19 measures for indirect tax
Technical
Technical
COVID-19: Inheritance tax process changes
In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COVID-19 pand...
Welcome to the June Technical Newsdesk
As you might expect, this month's Technical Newsdesk is quite COVID-19 'heavy'.
Most popular reads
Latest briefings
Devolved Taxes Legislation Working Group: Interim Report
The CIOT and LITRG made a written submission to a consultation on the Interim Report published by the Devolved Taxes Leg...
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.
HMRC’s discretionary PAYE powers and the Hoey and Higgs cases
ITEPA 2003 s 684(7A)(b) provides HMRC with wide discretionary powers to collect PAYE direct from individuals....
Consultation on HMRC Charter
HMRC propose to update their Charter. Public consultation closes on 15 May.
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 ...
Spring Budget 2020: Reduction in the lifetime limit for entrepreneurs’ relief and a surprise change of name
A reduction in the entrepreneurs’ relief lifetime limit from £10 million to £1 million was announced at Spring Budget 20...