Should a closure notice state the tax liability?
Legitimate expectation and the jurisdiction of the FTT
Jurisdiction of the FTT to amend a return
In the run-up to next week’s Budget, it is business rates that seem to be generating the most noise.
According to the Financial Times, Andrew Tyrie, chair of the Treasury select committee, has written to the chancellor of the exchequer expressing concern over the ‘very severe financial distress’ inflicted on investors in film tax schemes, following the Court of Appeal judgment in Ec
HMRC has published revised advisory fuel rates for company cars, which apply from 1 March 2017. These rates are to be used only where employers either reimburse employees for business travel in company cars, or require employees to repay the cost of fuel used for private travel.
The EY Item Club expects the final Spring Budget to be an ‘unusually low key’ event, owing in part to recent good news on the economy and public sector borrowing, as well as to the fact that, having positioned the new Autumn Budget as the year’s main policy event, the chancellor is unlikely to us