Mark Groom and Dominic Haslam (Deloitte) look at HMRC proposals on overarching employment contracts.
In the first of a new series, Allan Cinnamon provides a global review of tax treaty developments, including the UK’s DPT.
Mark Middleditch (Allen & Overy) provides the monthly round-up of tax developments affecting the City
HMRC analysis has revealed that when it comes to filing self-assessment tax returns, lawyers and accountants are among the least likely to file their return late, with only 219 late filers per 10,000 tax returns.
The government’s new diverted profits tax (DPT), which was initially announced in December’s Autumn Statement and comes into effect on 1 April 2015, was debated in the House of Commons on 7 January 2015.
HMRC has announced that it is recruiting solicitors and barristers to ‘help shape the country’s tax laws and lead the fight against tax avoidance’.
A Scottish government report published last week urged the UK government to make changes to oil and gas taxation in the 2015 Budget, which has been scheduled for 18 March.
Abusive arrangements
The election is the big event this year, and the outcome is unpredictable. Arguments about tax will feature heavily in the campaign, as David Smith reports
As announced at Autumn Statement, HMRC is now consulting until 12 March 2015 on a new power, enabling HMRC to achieve early resolution and closure, including payment, in respect of one or more aspects of a tax enquiry, whilst leaving other aspects of the tax enquiry open.