Reasonable excuse and special circumstances
Burden of proof in a refund claim
The City of London Law Society has called for the direct recovery of debt (DRD) proposals to be dropped in response to HMRC’s much-discussed public consultation Direct recovery of debts, which closed on Tuesday.
The Finance Act 2013, Schedules 17 and 18 (Tax Relief for Video Games Development) (Appointed Day) Order, SI 2014/1962, appoints 1 April 2014 as the date upon which the amendments made by FA 2013 Sch 17 and 18 come into force.
Tens of thousands of HMRC workers went on strike this week in an ongoing dispute over job cuts, the Public and Commercial Services (PCS) union announced on Tuesday.
HMRC has opened the contractor loans settlement opportunity to enable recipients of such income to bring their tax affairs up to date. The amnesty applies to tax years up to 5 April 2011, and is open until 9 January 2015.
Chris Davidson reviews the anti-avoidance measures in the current Finance Act and surveys the horizon for the next step in HMRC’s anti-avoidance journey.
HMRC’s position on the unallowable purpose rule seems as complex as ever. Mike Lane reviews where things currently stand
FATCA affects the operations of most UK funds. Andrey Krahmal provides a summary