28 Nov, 2022 UK MDR and DAC6 By Jeremy McCallum HMRC has published its summary of responses to the consultation process with respect to the UK mandatory disclosure rules (UK MDR). The...
30 Nov, 2021 UK transitions to OECD mandatory disclosure rules By Jeremy McCallum Today, HMRC launched its long awaited UK mandatory disclosure rules (MDR) consultation process. The process seeks views on the design of...
19 Mar, 2020 Are you sure? Telling HMRC about uncertain tax positions By Gregory Price Tax is complicated, and many tax-related questions have more than one potential answer. HMRC has today published a consultation on a...
09 Dec, 2019 A "mutuality of obligation" remains assumed in the updated HMRC CEST tool By Philip Swinburn Last week HMRC updated the CEST tool; an online tool used to determine whether HMRC will treat individuals as employed or self-employed...