The proposed legislative programme for the new parliamentary session includes:
In a speech at this week’s ‘Britain, Europe and tax competition’ conference, recently reappointed Treasury minister David Gauke talked about the new government’s tax plans.
The Knowledge, Analysis and Intelligence (KAI) directorate is HMRC’s central analytical team, which provides analysis and research on all areas of the tax system to HMRC and HM Treasury. Mike Hawkins, deputy director of KAI’s Enforcement and Compliance team, answers Tax Journal’s questions on HMRC’s research agenda.
David Boneham (Deloitte) summarises what the disregard regulations cover, and explains the aspects that companies need to consider when adopting new UK GAAP.
Reasonable excuse, fixed and variable penalties
Suspected undeclared takings
HMRC is unable to answer FOI request on the Lagarde list, writes John Barnett (Burges Salmon).
It has been ten years since the merger of the Inland Revenue and Customs and Excise. A root and branch review of HMRC is now needed to ensure we have a department that is fit for purpose, writes Jonathan Riley (Grant Thornton).
The Queen's speech to both Houses of Parliament at the state opening of Parliament this week confirmed that legislation will be brought forward to ensure there are no rises in income tax rates, VAT or NI for the next five years, and to ensure people working 30 hours a week on the national minimum
Philip Gershuny (Hogan Lovells) looks at the potential impact of a UK exit from the EU on the UK tax system.