HMRC is to run a trial version of its agent online self-serve (AOSS) tool during April 2015. Agent volunteers are invited to sign up for the AOSS trial by 20 March 2015 via an online questionnaire.
The Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations, SI 2015/521, come into force on 12 April 2015 to ensure that the new rules for follower notices and accelerated payments in connection with tax avoidance schemes are reflected in NIC legis
Following consultation, the government has now put in place the final set of regulations made under powers in FA 2014 regarding promoters of high risk tax avoidance schemes.
The PAC continued its inquiry over the role of HSBC’s private Swiss bank in facilitating tax avoidance and evasion with a heated two-hour hearing on Monday 9 March.
The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations, SI 2015/464, take account of the new ATED bands being introduced from 1 April 2015 (for properties with a value of between £1m and £2m) and 1 April 2016 (for properties with
With effect from 6 April 2015, the following come into force:
A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.
George Osborne’s March Budget could be his last. To prevent it being so, the chancellor has to ensure that it gives the Conservatives a political lift, as David Smith reports.
Michael Conlon QC (Hogan Lovells) examines the Court of Appeal decision in ITC, and the uncertainties that remain.
Richard Jeens (Slaughter and May) gives an overview of the significant changes in the rules governing tax disputes in the last year or two and considers where this leaves taxpayers now, whether as part of active disputes, an M&A transaction or day to day business.