Charities and community amateur sports clubs can now sign up to make repayment claims electronically. The current R68(i) repayment form will be replaced by three options for making claims.
OECD says FATCA legislation is ‘triggering rapid acceptance of automatic exchange’
No longer a ‘light touch’... Ed Dwan and Lucy Sauvage examine a notable shift in HMRC’s attitude to the operation of the senior accounting officer rules.
‘George Osborne is finalising measures to clamp down on two of the world’s most notorious tax havens.
HMRC has updated two toolkits for employers, dealing with filing end of year returns for 2012/13 and record-keeping for 2013/14:
Two thirds of applications accepted as part of a two-year trial of alternative dispute resolution (ADR) resulted in the disputes being either fully or partially resolved, HMRC said.
GAAR may apply to ‘abusive’ arrangements exploiting double tax treaty provisions, or the way those provisions interact with others
‘The key difficulty is applying the GAAR to cases where it is not clear if they are or are not abusive,’ guidance says
Reform will bring in ‘a new era of transparency to an industry which is far too often shrouded in secrecy’, says internal market commissioner
Austria’s finance minister demands UK government action against ‘havens for tax refugees’