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Tax administration and compliance

Expert commentary and practical guidance from ICAEW related to the administration of the UK tax regime, covering agents work with HMRC and tax returns, as well as the compliance issues, including appeals and investigations, avoidance, evasion, money laundering and penalties.

In this section

Agents and HMRC

HMRC toolkits

Learn about the HMRC toolkits that provide guidance on areas of error frequently seen in tax returns.

Tax avoidance - issues for IPs

With the release of the Paradise Papers, the spotlight has been shone on high profile abuses of tax legislation, where individuals have subverted the letter of the law to reduce their personal tax position, often in the sum of hundreds of thousands of pounds.

Offshore compliance risks

Offshore compliance has the highest profile in HMRC’s efforts to tackle tax evasion and avoidance. Higher penalties, new powers and quantities of new data mean that HMRC has some impressive tools in its toolbox.

Defending deliberate HMRC penalties

Tax director Gary Rowson looks at the alarming increase in deliberate penalties from HMRC and suggests ways to help defend clients, including examples of recent case law, the meaning of ‘deliberate’ and burden of proof.

EU new disclosure rules

Jane Moore looks at the new disclosure rules devised by the EU and the OECD, concentrating on the EU DAC6 rules, the timetable for introducing legislation, the OECD’s MDR and what the rules cover.

TAXtalk September 2018

This month the panel discusses IR35, employee benefit trusts and options available to those affected by the new disguised remuneration rules.

EU new disclosure rules

Jane Moore looks at the new disclosure rules devised by the EU and the OECD, concentrating on the EU DAC6 rules, the timetable for introducing legislation, the OECD’s MDR and what the rules cover.

Using the non-statutory clearance facility

Pete Miller of The Miller Partnership explains how to use the non-statutory clearance facility for your clients’ proposed transactions. He goes into detail about when you can get clearance, when a clearance is binding, how to apply and questions of fact.

Tax avoidance - issues for IPs

With the release of the Paradise Papers, the spotlight has been shone on high profile abuses of tax legislation, where individuals have subverted the letter of the law to reduce their personal tax position, often in the sum of hundreds of thousands of pounds.

Common Reporting Standard requirements and charities

The Common Reporting Standard (CRS) requirements are now in place. Charities and other not-for-profit organisations need to consider now whether they are required to report to HMRC under the standard.

Professional conduct in relation to taxation (PCRT)

PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work. The latest version came into effect on 1 March 2017 and has now been republished in a new digital format designed to make it easier to navigate than the existing paper version.

Defending deliberate HMRC penalties

Tax director Gary Rowson looks at the alarming increase in deliberate penalties from HMRC and suggests ways to help defend clients, including examples of recent case law, the meaning of ‘deliberate’ and burden of proof.

MTD and income tax

Making Tax Digital (MTD) for income tax will not be mandated until April 2020 at the earliest and much of the detail of the requirements is still unknown. Here ICAEW's Tax Faculty outlines how it is likely to work and the progress of the pilots.