HMRC has issued guidance about PAYE reporting requirements for employment intermediaries.
The National Insurance Contributions Act 2015 received royal assent on 12 February 2015.
HMRC has announced that from March 2015 it will not be issuing a penalty for late filing of PAYE information for short delays of up to three days.
Ascertaining undeclared income
Inaccuracy penalties and inappropriate forms
Reliance on adviser and reasonable excuse
Diane Elliott (BDO) provides a guide to the simple practical steps which can assist in agreeing a valuation with HMRC
Tori Magill (Pinsent Masons) answers a query on a client who participated in a marketed avoidance scheme and has received a COP9 notice
In this month’s briefing, Mark Middleditch (Allen & Overy) provides a round-up of recent tax developments affecting the City, including: the decisions in Sir Fraser Morrison (contingent CGT liability for shareholder-director) and Project Blue (SDLT anti-avoidance); new tax relief for corporate rescues; and the Office of Tax Simplification’s report on partnership taxation.
Dawn Register and Helen Adams (BDO) take a look at the consultation proposals to strengthen sanctions for tax avoidance