The CIOT and ATT have updated their notes giving practical guidance for advising clients on the ‘requirement to correct’ offshore tax non-compliance by 30 September.
The CIOT and ATT have updated their notes giving practical guidance for advising clients on the ‘requirement to correct’ offshore tax non-compliance by 30 September.
Part 5 of the note, which covers interaction with the disguised remuneration settlement terms, now makes clear that HMRC’s ‘requirement to correct’ guidance does not explain what will happen where a taxpayer has not finished the correction process on a disguised remuneration settlement by 30 September.
The CIOT and ATT have updated their notes giving practical guidance for advising clients on the ‘requirement to correct’ offshore tax non-compliance by 30 September.
The CIOT and ATT have updated their notes giving practical guidance for advising clients on the ‘requirement to correct’ offshore tax non-compliance by 30 September.
Part 5 of the note, which covers interaction with the disguised remuneration settlement terms, now makes clear that HMRC’s ‘requirement to correct’ guidance does not explain what will happen where a taxpayer has not finished the correction process on a disguised remuneration settlement by 30 September.
