HMRC has suitably ambitious plans for a digital future, but a genuine understanding of business processes must be at the heart of its digital strategy.
HMRC has published the summary of responses to its consultation on a proposal to enable HMRC to refer matters to the tribunal, with a view to achieving early resolution of one or more aspects of an enquiry into a tax return. See www.bit.ly/1FHMXep.
The HMRC adjudicator, Judy Clements OBE, has published its annual report. During 2014/15 1,044 new complaints were received, compared with the 1,087 received in 2013/14.
Latest HMRC guidance includes:
Was an inaccuracy careless?
Suspended penalties
Was a failure to deduct under PAYE careless?
Commission president Jean Claude Juncker told MEPs last week at a joint meeting of the committees for tax rulings and for economic and monetary affairs that the current system of corporate tax rules is ‘unfit for purpose and unjust.
23% of all tax investigations launched by HMRC’s local offices are still unresolved more than 12 months later, according to city law firm RPC.