Tax update, June 2017

In this update we report on the scope of the Criminal Finances Bill as it receives Royal Assent; HMRC guidance updates for businesses, individuals and agents on how to make disclosures of unpaid tax; and HMRC’s further consultation on Making Tax Digital.

We also comment on three recent cases involving an application to the FTT for a direction requiring HMRC to issue closure notices by a specified time; an application by HMRC to vary directions; and the FTT’s jurisdiction to amend tax returns.