By Peter Vaines
LPP and separate proceedings
Reasonable excuse and reasonable belief
Discovery assessment: could the ‘hypothetical officer’ be aware of a tax insufficiency?
The chancellor has informed the Treasury Select Committee that Budget 2014 will take place on Wednesday 19 March.
The Scottish government has published a guide, Scotland’s future: Your guide to an independent Scotland, which sets out ‘the gains of independence for Scotland’ in advance of the independence referendum in 2014.
HMRC has published the following revised guidance on its website:
The CIOT announced its support for the delay by HMRC in publishing the draft legislation to implement proposals to designate high-risk promoters and to allow HMRC to follow up tribunal or court decisions in HMRC’s favour in avoidance cases.
HMRC has modified its consultation proposals on disguised employment, dropping the employment status test to focus instead on the economic tests around remuneration, capital contribution and control to determine whether a member is an employee.
The draft Finance Bill legislation was published on 10 December 2013.