Guidance for taxpayers who are about to be told that they owe tax for 2010/11 has been published by the CIOT’s Low Incomes Tax Reform Group.
In light of the judgment, Patricia Mock and Bill Dodwell look at what it means for HMRC powers regarding extra-statutory concessions and contending residency, and legitimate expectation
Jo Summers reviews alternatives for HNWI and non-dom clients to structure remuneration packages, in light of the new disguised remuneration rules
‘The PAYE story is a better one than when we looked at it six months ago and we welcome that – it is a better place to be in,’ the Chairman of the Commons Public Accounts Committee told David Hartnett, HMRC’s Permanent Secretary for Tax, on 17 October.
HMRC is seeking views on a possible change to the PAYE system to allow closely connected employers to be treated as a single entity for PAYE purposes.
David Cohen answers a query on tax-efficient share schemes.
HMRC is reminding employers that from April 2012 they may be asked to provide security where there is a risk of deliberate non-payment of PAYE tax and NICs. HMRC can already request a security for VAT.