Draft guidance for HMRC staff on the department’s updated Litigation and Settlement Strategy (LSS) runs to 45 pages.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.
Stephen Fiamma and Stefka Kavaldjieva look at the increasingly global reach of FATCA and its impact here
Draft, detailed guidance on HMRC’s ‘refreshed’ Litigation and Settlements Strategy will be published shortly, HMRC have told Tax Journal.