Consultations Jul-Aug 2016

A roundup of current consultations from HMRC, including employee share schemes NIC elections, underwriting standards for buy-to-let mortgage contracts, draft rules on corporate offence of failure to prevent criminal facilitation, reforms to corporation tax loss relief and secondary adjustments to UK domestic transfer pricing rules

Corporate offence of failure to prevent criminal facilitation of tax evasion draft rules

Issue date: 17 April 2016

Closing date: 10 July 2016

HMRC consultation on the draft rules to define different offences relating to a UK and an overseas tax fraud, and to clarify how they apply to individuals acting in the capacity of a person associated with the corporation.