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TAX POLICY ADMINISTRATION


Employment agencies that place more than one worker with a client and do not operate PAYE must make the first of their quarterly information returns (for the first quarter of the 2015/16 tax year, i.e.

HMRC has republished the list of recognised overseas pension schemes, following its temporary suspension in June.

A new HMRC taskforce aims to recover £18m by targeting wealthy individuals in Northern Ireland who appear to be living beyond their means.

The Scotland Bill 2015/16 completed its committee stage on 6 July 2015.

HMRC has published the following recent guidance:

Retrospective legislation was lawful 

Were VAT assessments valid?

Tori Magill (Pinsent Masons) considers whether recklessness in relation to an approved avoidance scheme can be deemed criminally culpable.
 

Andrew Tyrie, Treasury Committee chairman, has written an open letter to the chancellor endorsing the Conservative party manifesto commitment to put the Office of Tax Simplification (OTS) on a permanent basis, despite his reservations about the creation of a quango.

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