HMRC’s top tax official has written to MPs setting out the department’s view of the law surrounding the disclosure of taxpayer information to a Parliamentary committee.
Daniel Hemming on expediting the closure of an enquiry into a CT return
David Harkness examines the standard of care required by taxpayers in filing corporation tax returns, and finds that the law is suprisingly unclear
With the SAO certification deadline looming for many companies, Ed Dwan explains how best to qualify or caveat the certificate where a particular area falls short of the requirements.
Draft guidance for HMRC staff on the department’s updated Litigation and Settlement Strategy (LSS) runs to 45 pages.
The ‘refreshed’ LSS published last month sets out the principles governing HMRC’s handling of disputes in relation to taxes, duties and tax credits.
Tony Spillett explains why businesses need to review their response to iXBRL filing
HMRC have given details of the quantification notices required by the corporation tax instalment payments regulations as amended by SI 2011/1785, dealing with the collection and management of the bank levy.