Application for disclosure of documents
HMRC application for decision to be set aside
Requirement to file VAT returns online
Jessica McLellan looks at the most recent HMRC campaign, the 'health and wellbeing tax plan'.
HMRC has published RDR1: Guidance Note: Residence, Domicile and the Remittance Basis, which replaces the previous guidance in HMRC6 and applies from 6 April 2013. Readers are also referred to the separate guidance in RDR3: Statutory Residence Test.
The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations, SI 2013/2571, prescribe arrangements which enable or might be expected to enable a person to obtain a tax advantage in relation to ATED, and which a promoter is required to notify to HMR
The UK and Isle of Man governments signed an intergovernmental agreement (IGA) to ‘improve international tax compliance’ on 10 October.
A new VAT repayment taskforce will target people in Scotland and Northern Ireland who set up businesses purely for the purpose of making false VAT claims. It is set to bring in £7m, HMRC announced.
HMRC has estimated the tax gap for 2011/12 at £35bn, or 7% of tax due, and suggested that the latest figures reflected a ‘long-term downward trend’.
Case begins in ECJ; decision expected later this month