TMA 1970 s 34 and self-assessment
Tax-geared penalties
Fleming claims and transfers of hospitals
The scope of HMRC’s duty of confidentiality
Allegations of dishonesty and conduct of cases
The Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations, SI 2015/521, come into force on 12 April 2015 to ensure that the new rules for follower notices and accelerated payments in connection with tax avoidance schemes are reflected in NIC legis
Following consultation, the government has now put in place the final set of regulations made under powers in FA 2014 regarding promoters of high risk tax avoidance schemes.
The PAC continued its inquiry over the role of HSBC’s private Swiss bank in facilitating tax avoidance and evasion with a heated two-hour hearing on Monday 9 March.
Michael Conlon QC (Hogan Lovells) examines the Court of Appeal decision in ITC, and the uncertainties that remain.
Permission to lodge late appeal