HMRC has updated its list of concessions previously operated by the Inland Revenue.
Almost 1,000 bogus websites have been shut down and more than 200,000 bogus emails purporting to come from HMRC have been reported in the past year, HMRC said as it announced a new cyber crime team to ‘tackle tax fraud by organised criminals more proactively’.
The Data-gathering Powers (Relevant Data) Regulations, SI 2012/847, specify the data that data-holders may be required to provide to an officer of HMRC under the FA 2011 Sch 23.
The Reporting of Savings Income and Interest Payments (Data-gathering) Regulations, SI 2012/756, revoke regulations that are replaced from 1 April 2012, amend a s
HMRC published an updated list of its statements of practice, including changes to SP1/10 (Business by telephone), new SP1/12 (Advance thin capitalisation agreements) and new SP2/12 (Inward investment support).
The tax information exchange agreement between the UK and the Netherlands in respect of Aruba, signed in November 2010, entered into force on 1 January 2012.
Anthony Thomas considers what action is needed to help improve HMRC's relationship with the tax profession.
The UK/Dominica tax information exchange agreement signed in March 2010 entered into force on 23 December 2011.
The MARD Regulations, SI 2011/2931, give effect to the EU Mutual Assistance in Recovery Directive, Council Directive 2010/24/EU (‘MARD’).
They supplement FA 2011 Sch 25 relating to mutual assistance between EU member states for the recovery of claims.