Stephen Barnfield examines the draft Finance Bill provisions concerning the relief for overpaid corporation tax.
The recent decision in MJP Media highlights the difficulties of persuading a court of appeal to interfere, where the First-tier Tribunal has made findings of fact on the available and limited evidence. Liesl Fichardt identifies the lessons for taxpayers.
Radical change in the system ‘merits consideration’
Following a two-year pilot, HMRC has decided to move alternative dispute resolution (ADR) for SMEs and individuals into ‘business as usual’ from 2013/14 and is considering extending the process to large and complex cases.
Taxation of new core tier one regulatory capital instruments
Jim Harra was explaining the government’s stated position concerning proposed changes, HMRC tells Tax Journal
KPMG publishes ‘principles of tax advice’
Charge will extend ‘for consistency’ to gains accruing from 6 April 2013 to UK resident non-natural persons
SI 2013/157
Treasury and HMRC ask tax professionals to provide technical support, says KPMG head of tax