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.
Barry Potter and David Roche discuss HMRC’s new guidance on mandatory online filing at the end of a company’s life
Issue 24 of HMRC’s Agent Update includes guidance on the completion of company tax returns:
HMRC have released their twentieth and final ‘toolkit’, dealing with business profits. The toolkits are designed to help tax agents and their clients reduce errors in completion of tax returns.