HMRC has published on its website details of progress made on the joint initiative with agents to improve the department’s service delivery standards.
Surcharges—reasonable excuse
Penalty imposed at 50%
VAT: amount of penalty
Suspension of surcharges—deferred payment agreement
Failure to make trust return—requirement for third party software
Company in liquidation—former directors requesting assignment of appeal
Andorra is introducing a tax on personal income for the first time, with Antoni Marti, the head of the Andorran government, telling French President Francois Hollande that he will introduce a bill before 30 June 2013.
This month's spending review will demonstrate that the government is still dead set on reducing the deficit, reports David Smith