Loss carried back: whether penalty due
Requirement to file VAT returns online
Application for disclosure of documents
HMRC application for decision to be set aside
The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations, SI 2013/2571, prescribe arrangements which enable or might be expected to enable a person to obtain a tax advantage in relation to ATED, and which a promoter is required to notify to HMR
The UK and Isle of Man governments signed an intergovernmental agreement (IGA) to ‘improve international tax compliance’ on 10 October.
Accountancy firm Deloitte has reported that on 1 October, the tax committee of the Business and Industry Advisory Committee (BIAC) to the OECD had a meeting with the OECD to discuss the ongoing base erosion and profit shifting (BEPS) project.
With the GAAR now in effect, are certain features of registered pension schemes now within its ambit, asks John Hayward.
According to the Financial Times (19 September): ‘After months of championing the global crackdown on tax avoidance by multinationals, the UK government is facing mounting scrutiny at home and abroad over its own aggressive approach to tax competitiveness.’ The newspaper says that recent
HMRC’s latest tax disclosure campaign is aimed at residential property landlords. No closing date has been set and the opportunity to come forward voluntarily will remain open for at least 18 months. HMRC said: ‘By coming forward voluntarily, people will receive the best possible terms.