HMRC guidance

Santhie Goundar

The following have been published:

· Updated guidance on PAYE reporting for employment intermediaries (see www.bit.ly/1uLyjZu);

· Updated guidance notes for letting agents and tenants for the non-resident landlords scheme.

Issue: 1266
Categories: News , Tax policy & administration

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The new Labour government: challenges and opportunities

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Beneficial ownership: practical applications

Helen Buchanan , Matthew Everett

Misunderstanding purpose in Osmond and Allen

Thomas Chacko

The statutory residence test: ten things we find very difficult about you

Claire Weeks , Aoife McCauley

Burlington in the UT: a clearer approach

Kyle Rainsford

Lessons on information notices and tax-related penalties from Baxendale-Walker

Matthew Greene

Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?

Deepesh Upadhyay , Dominic Robertson

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