Excise Duty: gaining legal certainty
The European Court (CJEU) decision in C355/14 Polihim-SS’ EOOD has confirmed a simple but significant principle – that e...
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Technical
EU Disclosure Rules
On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide mandatory ...
Pension Transfers consultation
The Financial Conduct Authority (FCA) are consulting on Advising on Pension Transfers.
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Savings income issues, including bank accounts paying ‘rewards’
The mis-named ‘personal savings allowance’ (in reality, a 0% rate of tax) can cause confusion for taxpayers....
Corporate criminal offence of failure to prevent the criminal facilitation of tax evasion: Criminal Finances Act 2017
The CIOT’s overview includes basic information about the corporate criminal offence and some specific material relating ...
Legal entity identifiers
As part of the global drive towards transparency, a new identification code for legal entities has been introduced....
Penalties for late non-resident Capital Gains Tax (NRCGT) returns
We have been in discussion with HMRC following recent reports from members of substantial penalties being levied for lat...
2016/17 Self-Assessment tax returns affected by exclusions
In July’s edition of Tax Adviser Giles Mooney and Tim Good provided guidance on navigating the complex field...
HMRC Payments Strategy
Legislation has been in place since 2010 mandating the electronic payment of VAT, with similar provisions introduced for...
Making Tax Digital: VAT is leading the way
On 13 July 2017 the government announced there would be a delay in the introduction of Making Tax Digital (MTD)....