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.
Discovery assessment and negligence
Security for costs
A recent survey of senior in-house tax professionals reveals dissatisfaction with HMRC’s conduct in dealing with and resolving tax disputes, writes Liesl Fichardt (Clifford Chance)
Lisa Stevenson (Parisi Tax) answers a query on tax-efficient investment in a start-up company.
Heather Self (Pinsent Masons) asks if this the end for the ‘double Irish’ structure