The following has been published:
The following regulations will also come into force on 1 April:
The number of requests for information on taxpayers that HMRC has sent to foreign governments to help with its investigations into UK tax evasion totalled 490 in 2013, says Pinsent Masons, the international law firm.
New tax reports: The Public Accounts Committee has published its 49th and 50th reports of this session, The effective management of tax reliefs and Improving tax collection, following evidence given to the PAC from Jim Harra (HMRC director general of business ta
HMRC has released a personal policy paper, Making tax easier, outlining how it plans to reduce the administrative burden on taxpayers who currently have to complete an annual self-assessment tax return.
OUR PICK
Reduction of a penalty for error
Validity of a notice of a requirement to give security
HMRC has made welcome changes to the new diverted profits tax, which takes effect from 1 April. As a result, the tax should not disrupt commercially based planning supported by economic substance, writes Shiv Mahalingham (Duff & Phelps).
The Treasury has published its proposed next steps on tackling evasion and avoidance. James Bullock (Pinsent Masons) reviews the detail.