An HMRC issue briefing explains that a new service will involve identifying taxpayers who need extra help and then offering them the support that suits them best.
Paul Radcliffe comments on the forthcoming global FATCA-like regime.
Application for costs
Information notice; documents in the possession of the taxpayer
Disclosure of documents
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Sometimes HMRC changes its mind after expressing its view to a taxpayer. But what if its original view represented an agreement? Rupert Shiers identifies practical points surrounding this issue from a recent tribunal decision
Financial services businesses in the Crown dependencies and British overseas territories are subject to a new information reporting regime, following intergovernmental agreements signed with the UK. Jason Collins and Reg Day review what needs to be reported by such businesses in respect of family trusts and private investment companies, in light of new draft guidance
Michael Ripley says there is a ‘glaring lacuna’ for indirect tax appeals
The City of London Law Society Revenue Law Committee and the ICAEW Tax Faculty have both called for a delay in the implementation of the proposed ‘salaried member’ partnership measures which are due to be included in Finance Bill 2014.