Turnaround times for requests for agent authorisation, self assessment registration and self-employment registration are beginning to improve, HMRC said.
Revenue & Customs Brief 45/10 sets out changes to HMRC guidance on the meaning of dwelling-house for the purposes of CAA 2001.
HMRC invited comments by 22 November on draft regulations dealing with ‘mismatches’ between the tax and accounting treatment of interest and other financing expenses.
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.
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