Boats on water in docks.

Tax update, June 2017

Published on 31 May 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.