TAX POLICY ADMINISTRATION

Hardship applications

Those seeking the grant of search warrants must provide full and complete disclosure to the issuing judge. The Golfrate Property Management case confirms this, as Adam Craggs (RPC) reports.

The best way to resolve the huge backlog of open schemes would be for HMRC to introduce a new overall resolution strategy, writes Ray McCann (Pinsent Masons)

Continually tinkering with the DOTAS hallmarks risks impairing the original purpose of the disclosure regime, which was to gather information, writes Ashley Greenbank (Macfarlanes)

The Charity Tax Group (CTG) has urged the government to use the forthcoming Autumn Statement to resolve a number of outstanding technical and practical difficulties charities currently face with the tax system. It calls for:

HMRC issued over 600 accelerated payment notices since August to users of marketed tax avoidance schemes, covering tax amounting to £250m. HMRC aims, by the end of March 2016, to have delivered 43,000 such notices, covering £7.1bn.

The £3,000 coding-out limit that can be collected through PAYE tax codes is to be increased for those with annual earnings of £30,000 or more.

HMRC has published a briefing in its corporate report series titled How to deal with high net worth individuals (HNWIs), which explains how the department’s specialist HNWI unit ensures those with a net worth of £20m or more meet their tax...

Discovery assessment and negligence

Security for costs