TAX POLICY ADMINISTRATION

Cathya Djanogly

Retroactive correction of invoices

Cathya Djanogly

Generic VAT invoice

Cathya Djanogly

Business activity carried out by local authority

Tina Riches

Tina Riches (Smith & Williamson) sets out the key issues from the current consultations and the implications for tax agents and their clients.

Helen Adams

James Kennedy

The worldwide disclosure facility is now open and higher penalties and sanctions will apply from 30 September 2018 for non-compliance. Helen Adams and James Kennedy (BDO) examine its terms.

James McCredie

HMRC’s new consultation highlights a number of administrative changes which could make life easier for HMRC and taxpayers. However, a couple of the proposals to change substantive tax charges may have unwanted side effects, writes James McCredie (Macfarlanes).

Geoffrey Tack

Richard Woolich

We are witnessing a government shakedown of the tax avoidance supply chain, write Richard Woolich and Geoffrey Tack (DLA Piper).

Peter Vaines

Peter Vaines wonders whether HMRC's latest proposals go too far.

Paul Aplin OBE

Paul Aplin (A C Mole and Sons) comments on HMRC's much awaited consultation papers on making tax digital.

The interest rate for late payments of income tax, NICs, CGT, SDLT, stamp duty, SDRT, VAT, APD, IPT, environmental taxes and customs duty, corporation tax pay-and-file and corporation tax self-assessment has been cut to 2.75% with effect from 23 August 2016.

Go to page of 601