Lack of evidence is not inaccuracy
What is a valid notification of an assessment?
Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter, including withholding tax consultation, regulatory capital, changes to DOTAS, and penalties for the GAAR.
The budget deficit is down significantly this year and should come in below official projections despite global economic worries, David Smith writes.
The new UK company ownership registration requirement, which was first announced in 2013, has been delayed by three months, says the Society for Trust and Estate Practitioners (STEP).
Plans outlined in a Ministry of Justice consultation to introduce fees for taxpayers who challenge HMRC in the First-tier Tribunal and the Upper Tribunal have met with opposition by tax lawyers and accountants so far.
Loan relationships and accounting standards
HMRC has updated its guidance to reflect recent process changes and publication of separate short guides on ATED reliefs and exemptions, relief declaration returns, and main ATED returns. See www.bit.ly/1h2IRCt.