Whether penalty notices breached human rights
The Dutch ministry of finance has issued a statement confirming that the Netherlands will be appealing the European Commission’s ruling in October that the country provided state aid to Starbucks Manufacturing EMEA BV.
HMRC is to begin writing to potential Scottish taxpayers in early December to confirm their address. The definition of a Scottish taxpayer will be based on where an individual lives in the course of a tax year.
The following have been published:
The Lords Economic Affairs Committee has said it wants to see further consideration of the Scotland Bill halted until the UK and Scottish governments have agreed and published the devolution fiscal framework underpinning new tax and spending powers for Scotland.
On Monday, the All-Party Parliamentary Group (APPG) on Responsible Tax, led by former PAC chair Margaret Hodge, launched its first public consultation, focusing on the OECD’s BEPS process and G20-endorsed recommendations.
Paul Aplin (AC Mole & Sons) comments on the announcement that HMRC is to centre its operations into 13 regional hubs, with the closure of 137 of its offices.
Special relief
HMRC has published its final technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. The HMRC update includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establish someone’s status.