Jason Collins (Pinsent Masons) reports on the recommendations in relation to international dispute resolution.
Jim Harra, HMRC's Business Tax Director General, explains HMRC's involvement and future activities on BEPS.
The scope of the FTT’s jurisdiction
HMRC has dropped its transitional requirement for remittance basis taxpayers (i.e.
Monthly penalties and reasonable excuse
The following have been published:
The Taxes, etc. (Fees for Payment by Internet) (Amendment) Regulations, SI 2015/1777, increase the fee for online credit card payments made to HMRC from 1.4% to 1.5% with effect from 2 November 2015.