TAX POLICY ADMINISTRATION

The draft Finance Bill has proposed more measures to tackle false self-employment. Andrew Goodall reports.

Claim for repayment of overpaid CGT

Jurisdiction of the tax tribunals to review penalties

Practitioner views on the impact of the Autumn Statement:

• James Bullock examines the enforcement and compliance issues;
• Tony Beare considers the impact on multinational corporations;
• Peter Vaines examines the private client perspective;
• David Whiscombe on the impact of the chancellor’s announcement on SMEs;
• John Hawksworth provides an economic perspective.

Andrew Goodall has a look at the TUC report on the deficiencies in the general anti-abuse rule (GAAR) and says we need to be clear about the type of avoidance that the GAAR is designed to address

Your guide to the key measures

According to KPMG’s annual survey on tax competitiveness, the UK’s tax regime ‘has maintained its position as one of the most attractive against key competitors as perceived by executives in large businesses operating in Britain’, and ‘simplicity and stability were ranked as more important than a

HMRC has announced plans for paperless self-assessment tax returns in a consultation document published last week. Under this system, customers will receive communications from HMRC electronically, rather than by letter. Changes to existing tax law...

The Trade Union Congress (TUC) this week released its report, The deficiencies in the general anti-abuse rule, criticising the government’s GAAR as ‘so poorly designed that it will allow 99% of tax avoidance to continue’.

The Public Accounts Committee hearing into gift aid took place on 2 December, with oral evidence being heard from Lin Homer, HMRC chief executive and permanent secretary, and David Richardson, HMRC director of counter avoidance.