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TAX POLICY ADMINISTRATION


The Public Bill Committee has completed its consideration of Finance Bill 2013. Amendments were agreed to cl 219 (international agreements to improve tax compliance), and a new cl 4 (contribution allowances: plant and machinery) was added to the Bill.

EU finance ministers agreed on a proposal to combat fraud related to VAT in a meeting in Luxembourg on Friday, according to Bloomberg.

HMRC released its monthly report, HMRC Tax & NIC receipts, on 21 June, showing the amount of tax collected for 2012/13 and providing comparisons with prior years going back to 2001/02.

Assessment on pension scheme administrator

The House of Commons Public Accounts Committee (PAC) released the report of its investigation of the tax affairs of internet firm Google.

Adam Craggs and Jonathan Levy on ability to apply for a direction that the tax department issues a closure notice

The cases of Ramsay and Zetland can help provide an answer, says Peter Vaines

John Brinsmead-Stockham addresses concerns about how the GAAR advisory panel will operate in practice

The House of Lords Economic Affairs Committee heard from representatives of HMRC and HM Treasury on 18 June, following its decision in March to conduct an inquiry into whether a new approach to taxing corporations is needed.

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