The Climate Change Levy (General) (Amendment) Regulations, SI 2011/684, amend the operation of the supplier certificate regime used to administer certain CCL reliefs and make consequential amendments to secondary legislation following changes to the CCL reduced rate introduced by FA 2010 s 18.
The Tribunal Procedure (Amendment) Rules, SI 2011/651, make technical amendments to the rules that apply in various chambers of the First-tier Tribunal and Upper Tribunal.
The Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order, SI 2011/661, replaces extra-statutory concession ESC 4.5, ‘Insurance premium tax: Arrangements for discounted insurance'.
An ‘aggressive’ tax avoidance scheme putting ‘hundreds of millions of pounds’ of tax at risk was blocked with effect from 9 March in response to a disclosure made to HMRC under the scheme disclosure regulations.
James Bullock contends that every company should have a ‘raids defence’ strategy as a routine operational part of their risk management procedure
LITRG’s view on the PTSP from Robin Williamson
Richard Clarke and Jessica McLellan review recent HMRC activity, including the Managing Deliberate Defaulters scheme and the Plumbers Tax Safe Plan (PTSP)
The public will not wear the ‘overly aggressive pursuit of lower tax bills’, David Gauke told the Hundred Group of finance directors in a recent speech.
Jonathan Levy on the decision in Megantic Services Ltd
‘A €200bn (£172bn) a year financial transactions tax should be levied on banks to discourage speculative trading, according to European lawmakers who voted on Tuesday to support the introduction of the so-called Robin Hood tax.