Most HMRC online services will be unavailable between 6am on Friday 11 October and 6am on Monday 14 October 2013, due to planned IT upgrade and maintenance work.
The Office of Tax Simplification (OTS) is carrying out a project to identify and measure the factors responsible for tax complexity. As part of the project, definitions in tax legislation have been considered.
Accountancy firm Deloitte has reported that on 1 October, the tax committee of the Business and Industry Advisory Committee (BIAC) to the OECD had a meeting with the OECD to discuss the ongoing base erosion and profit shifting (BEPS) project.
HMRC’s next tax disclosure campaign, the HMRC health and wellbeing tax plan, targets healthcare professionals (other than doctors, dentists, nurses or social workers) with undisclosed income.
Company applying for costs against HMRC
Penalties for failure to make payments: allocation of payments made
The CJEU was scheduled to deliver judgment in the Netherlands case of Staatssecretaris van Financiën v Pactor Vastgoed BV (Case C-622/11) on Thursday 10 October. The judgment was not yet available at the time of writing.
With the GAAR now in effect, are certain features of registered pension schemes now within its ambit, asks John Hayward.
George Osborne’s deficit reduction programme looked to have stalled just a few months ago. Recent evidence suggests it is starting to get back on track, David Smith writes.
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.