This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
Practical guidance and support on tax disclosure around the world including, DAC 6 and the OECD’s mandatory disclosure regime.
Guidance on Aggressive tax avoidance schemes – what you need to bear in mind
PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work.
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.
In TAXguide 18/17, Caroline Miskin explains what special relief is, when it might apply and the conditions that need to be met to make a formal claim. Read a summary here, Tax Faculty members can download the full guide.
An explanation of the legal requirement for financial institutions and professionals to write to clients to whom they have given advice on offshore matters. The guide outlines the rules, suggests how you might comply and provides a draft client letter. Tax Faculty members can download the full guide.
Features and articles
This month’s top technical stories include an HMRC investigation on suspected R&D tax relief fraud; summaries of the various tax measures announced in the Draft Finance Bill 2022-2023 and support on the extension of trust registrations.
Complaints about HMRC received by the independent Adjudicator fell in 2021/22 but remain above pre-pandemic levels. ICAEW’s Tax Faculty summarises the annual report.
Guidance clarifies when subsequent claims might be accepted following a First-tier Tribunal decision.
How cases will be allocated before the First-tier Tribunal is changing from 1 June 2022. ICAEW’s Tax Faculty explains the changes.
ICAEW’s Tax Faculty has called on HMRC to make better use of the rights it already has to investigate tax affairs and shift the perception of how it handles enquiries, before the government considers granting additional powers when reforming the UK’s tax administration system.
Andrew Cockman looks at the implications of the Upper Tribunal decision in R & C Commrs v Embiricos  UKUT 0370 (TCC) in relation to partial closure notices.
HMRC has published a second consultation on developing rules for large businesses to report uncertain tax positions, as it continues to work with stakeholders on how to resolve tax disputes quickly.
Katy Rabindran reflects on why the First-tier Tribunal decision in Hadee Engineering Co Limited v HMRC, issued in October 2020, provides key pointers on current R&D working practices and HMRC’s approach.
Webinars and recordings
Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.
Guidance on all aspects of HMRC’s investigative work, to help practitioners with tax administration and compliance.
Hamilton on Tax appeals will guide you through the tax appeals process from start to finish.
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact email@example.com.
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018.
An overview of tax evasion and avoidance methods in the UK, with reference to some high-profile tax tribunal cases where legal avoidance schemes were been exploited in ways not originally intended by the government or HM Revenue & Customs. The author also suggests some tax reforms that might lead to a 'fairer' system.
This chapter introduces the UK system of self-assessment. It covers the submission of returns, notification of liability, penalties, appeals, payment of tax, record-keeping and tax claims.