I’ve written an issue of Tolley’s Tax Digest to be published in June 2016. Topics include:
- making tax digital and “simplifying” payment arrangements;
- tax evasion, avoidance and non-payment – the latest measures and consultations;
- Office of Tax Simplification – a consultation and reviews on income tax and NICs, and small company taxation; and
- self-assessment – summarising recent measures including “simple assessment” and new information requirements and penalties.
See also published work.