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TAX POLICY ADMINISTRATION


HMRC has published updated guidance on the online submission of company accounts to HMRC as part of the company tax return, and the submission of full statutory, abbreviated or dormant accounts to Companies House.

The number of disclosures of avoidance schemes has fallen in the six months to 30 September 2010, according to provisional figures released by HMRC. Fifty-six disclosures were made, including 48 relating to direct taxes and NICs. There were 99 disclosures in the six months to 31 March 2010.

George Osborne will deliver an ‘autumn statement’ on the economy on 29 November. In a recent letter to Andrew Tyrie, Chairman of the Commons Treasury Committee, the Chancellor said he had asked the Office for Budget Responsibility (OBR) to publish...

Quarry operators in Northern Ireland who are part of a tax credit scheme providing an 80% relief from the aggregates levy will have to pay the full rate of £2 per tonne on supplies made on or after 1 December.

Protestors continued to target Vodafone stores in the UK at the weekend despite HMRC’s statement that claims of an unpaid tax bill of £6 billion were ‘an urban myth’.

Improved customer service remains a strong commitment from HMRC despite the ever increasing pressure after the 2010 Spending Review. Richard Clarke and Jessica McLellan provide the analysis

Simon Whitehead considers whether the Upper Tribunal’s guidance on the ability to recover costs will comply with EU law

The Public Bill Committee on the Finance Bill completed its consideration of the Bill on 28 October. Clauses 27-33 and Schedules 11-14 were passed without amendment, and the House of Commons Report Stage was set for 8 November.

Optimistic targets driving HMRC efforts to tackle fraud and error, evasion and avoidance may put unrepresented taxpayers and claimants unaware of their rights at a disadvantage, according to campaigners.

There is ‘no question’ of Vodafone having an outstanding tax liability of £6 billion, HMRC has said after protestors were reported to have closed a Vodafone store in London's Oxford Street. ‘We cannot comment on the detail of [HMRC’s recent...
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