Evidence of director’s negligence
Should HMRC have warned the taxpayer?
Judith Freedman (Oxford University Centre for Business Taxation) discusses how the faith of the public, politicians, media, taxpayers and advisers can be restored in HMRC.
Retail vouchers supplied free of charge
Liability to Class 1 NICs not extinguished by making good
Supplies by university recruitment agencies
Identifying an intra-community supply
Retrospective planning permission
The draft Enactment of Extra-Statutory Concessions Order 2017 will make provision in primary legislation for three existing HMRC extra-statutory concessions, with effect from 6 April 2017. The concessions are:
The Tribunals (Scotland) Act 2014 provided for the establishment of a single, but chambered, First-tier Tribunal for Scotland, with an appeal to a single Upper Tribunal for Scotland. These will replace the First-tier Tax Tribunal and Upper Tax Tribunal for Scotland.