HMRC powers
Aruba information exchange agreement enters into force
The tax information exchange agreement between the UK and the Netherlands in respect of Aruba, signed in November 2010, entered…25 Jan 2012
Working with HMRC in 2012
Anthony Thomas considers what action is needed to help improve HMRC's relationship with the tax profession.12 Jan 2012
Dominica TIEA
The UK/Dominica tax information exchange agreement signed in March 2010 entered into force on 23 December 2011.9 Jan 2012
Mutual assistance in tax recovery: regulations
The MARD Regulations, SI 2011/2931, give effect to the EU Mutual Assistance in Recovery Directive, Council Directive 2010/24/EU (‘MARD’). They supplement…3 Jan 2012
2011 review: Revenue watch
Richard Clarke provides his top five developments of 201115 Dec 2011
Extra statutory concessions: Call for evidence
HMRC is seeking evidence of the potential impact of withdrawal of five tax reliefs currently provided by concession. Data is…13 Dec 2011
Ask an expert: Discovery assessment regarding amortisation of goodwill
Malcolm Pengelly answers a question on discovery assessments.18 Nov 2011
Caravans and VAT: concessions withdrawn
HMRC is reminding caravan site owners and their customers that three extra statutory concessions are to be withdrawn with effect…27 Oct 2011
Update on the UK/Swiss Tax Agreement
Following a recent HMRC briefing for professional advisers, Aileen Barry reviews the terms of the draft UK/Swiss Agreement, speculates as to how HMRC will interpret it and how the Swiss banks will implement it, and considers what the actual outcome will be27 Oct 2011
Taxpayer confidentiality: Hartnett sets out HMRC view for MPs
HMRC’s top tax official has written to MPs setting out the department’s view of the law surrounding the disclosure of…21 Oct 2011
Security for PAYE: a reminder
HMRC is reminding employers that from April 2012 they may be asked to provide security where there is a risk of…10 Oct 2011
Single compliance process: trial extended
HMRC is to extend its trial of a proposed ‘single compliance process’ to ensure that sufficient data is collected to ‘test…10 Oct 2011
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