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TAX POLICY ADMINISTRATION


Confiscation orders and tax assessments

Reinstated appeal

Unlawful search warrants

Charlotte Barbour and Justine Riccomini (ICAS) examine the Scottish government’s proposals for 2018/19.
 
Dinesh Yogendra and Sam Boundy (EY) set out how tax advisers should approach tax due diligence where tax insurance is used on a transaction.
 

The CIOT has weighed into the argument over the government’s approach to post-Brexit customs and VAT legislation in the Taxation (Cross-border Trade) Bill.

Despite concerns among EU securities issuers about the short time available to assess the accounting consequences of the US Tax Cuts and Jobs Act, the European Securities and Markets Authority (ESMA) has confirmed that 2017 annual financial statements for reporting periods that include 22 Decembe

The chancellor of the exchequer has written to Angela Knight and Paul Morton, directors of the Office of Tax Simplification (OTS) asking it to carry out a review of IHT.

The Criminal Finances Act 2017 (Commencement No 4) Regulations, SI 2018/78, bring into force on 31 January 2018 several amendments to the Proceeds of Crime Act (POCA) 2002, including the introduction of new unexplained wealth orders (UWOs) and the extension of certain powers to officers of HMRC.

HM Treasury and the Welsh government have confirmed that the Welsh Revenue Authority (WRA) and HMRC are ready to implement land transaction tax and landfill disposals tax from April 2018 and Welsh rates of income tax from April 2019.

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