The latest HMRC’s Employer Bulletin includes information on using the correct payment reference to ensure PAYE payments are correctly allocated.
Following queries from some companies who were unable to make returns, HMRC has confirmed that a return is not required where all of the following conditions are met:
HMRC’s director general for personal tax, Ruth Owen, talks about the department’s changes to customer service.
Discovery assessments and information held by HMRC
Protective assessments and the death of the taxpayer
Expert insight on one of the most powerful weapons in HMRC's arsenal
Gary Richards (Berwin Leighton Paisner) sets out a wish list for the City on tax issues.
Does the Supreme Court judgment in Pendragon represent a shift of emphasis? Can offshore schemes of the Newey-type scheme survive? Michael Conlon QC and Rebecca Murray (Temple Tax Chambers) examine the impact of recent case decisions on VAT planning arrangements.
Barrister Anne Fairpo (Temple Tax Chambers) explains why and how the DPT could apply to real estate transactions.