Which version of the Liechtenstein Disclosure Facility applied?
The e-petition relating to tax reporting for small businesses and the self-employed (calling on the government to ‘scrap plans forcing self-employed and small business to do 4 tax returns yearly’) was debated in the House of Commons on Monday, having attracted 110,000 signatures.
The Enforcement by Deduction from Accounts (Imposition of Charges by Deposit-takers) Regulations, SI 2016/44, come into force on 10 February 2016.
The following have been published:
• updated social investment tax relief guidance on contractor accreditation (www.bit.ly/1tSPskO);
Jeanette Zaman (Slaughter and May) considers the draft legislation on hybrid mismatch arrangements and discusses their application to commercial transactions and the potential significance of the imported mismatch rules.
Chris Sanger (EY) considers the Forum’s key recommendations on the coalition government’s handling of the tax policy making process in the period up to the election.
Discovery assessments and the knowledge of the ‘hypothetical officer’
Third party notices and representations