The updated regime is clearer, even if there is no final guidance for buyers, says Ian Hyde
How much guidance does HMRC's GAAR guidance give? Bradley Phillips and Sara Stewart examine the detail.
HMRC’s policy must be scrutinised, says Graham Elliott
Adviser Q&A with Simon Garrett of CMS Cameron McKenna
VAT: whether the recipient of a supply may appeal
HMRC taking proceedings in overseas court
Legal professional privilege for tax advice should be abolished, according to Deloitte’s head of tax policy, because it is usually only claimed in cases of the most ‘egregious’ tax planning.
Taxpayers who have not filed their 2011/12 online tax return will incur a £10 daily penalty from 1 May, HMRC has warned, in addition to the initial £100 late filing penalty for missing the 31 January deadline.
A Birmingham-based ‘independent tax adviser’ was jailed for 18 months at Worcester Crown Court after pleading guilty to charges of cheating the public revenue.
Charities and community amateur sports clubs can now sign up to make repayment claims electronically. The current R68(i) repayment form will be replaced by three options for making claims.