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New legislation aimed at tackling rogue tax agents and those pushing tax avoidance schemes won't catch all of those it is aimed at, warns the Chartered Institute of Taxation (CIOT).
HMRC has resumed its programme allowing direct recovery of money from debtors' bank accounts.
Over 750,000 18-to-23-year-olds have yet to claim their matured Child Trust Funds (CTFs), according to HMRC.