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TAX POLICY ADMINISTRATION


Time-limits: were claims for repayment of ACT on foreign dividends time barred?

Application to allow appeal out of time

Reasonable excuse and special circumstances explaining late payment of tax

Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment

Richard Asquith considers HMRC’s rethink on the taxation of bitcoins

HMRC has advised traders that it is looking at alternatives to 20% VAT on purchases of Bitcoin, which is regarded as a voucher rather than a currency, the Financial Times reported.

HMRC is to recruit more than 50 digital specialists to a new Digital Centre in the North East of England.

HMRC has launched the latest phase of a three-year advertising campaign to reinforce the message that it is ‘closing in on undeclared income’, the department said in an issue briefing titled Tackling Tax Evasion.

HM Treasury has invited ‘business, charities and members of the public’ to say what they would like to see in the Budget on 19 March. ‘In the interest of open and transparent policy-making, the government welcomes original and innovative ideas,’ the Treasury said.

VAT: time-limit for repayment claim

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