The House of Commons public accounts committee is to host a global tax transparency summit on 9 December, bringing together parliamentarians from around the world to discuss the promotion of tax transparency and the prevention of tax avoidance.
The Financial Times (23 October) reports that Chancellor Philip Hammond is said considering the possibility that the Autumn Statement will — in future years — return to its original function of fiscal forecasting, in order to avoid ‘gimmicks’ and micromanagement and to refocus the govern
Voluntary Class 3 NICs
Entitlement to repayment and groups
Incorrect assessments made to best judgment
Partial recovery of costs
HMRC has published an updated version of its draft guidance on the new corporate offence of failure to prevent criminal facilitation of tax evasion. Legislation for the new offence is now contained in the Criminal Finances Bill, published on 13 October.
Statutory interest is not yearly interest
IHT scheme successful
Supply of a plot for a stall, not a supply of land