HMRC issued a further reminder that anyone completing a self assessment tax return on paper must deliver the return by 31 October or face a £100 penalty.
EU member states have unanimously supported a Commission proposal to extend the deadline for the submission of 2009 cross-border VAT refund claims, HMRC said. It became apparent that the VAT refund portals of a number of other member states were not functioning properly.
Updated HMRC guidance, see www.lexisurl.com/GbHbz, sets out which figures in an online VAT return are calculated automatically.
Issue 40 of HMRC’s Working Together publication includes articles on the work of local WT groups; how ‘the WT steering group, HMRC’s national WT team and HMRC business owners tackle the most significant and urgent issues’ identified through WT; and a review of the work of the agent authorisation
HMRC announced the release of three additional toolkits setting out how agents can reduce the likelihood of mistakes occurring in the preparation of clients' tax returns.
Child Benefit will be withdrawn by 2013 from households containing at least one higher rate taxpayer, the Chancellor announced.
A new Finance Bill was published on 30 September. It was withdrawn for correction soon after publication. A note on the face of the revised version, see www.lexisurl.com/uSCsx, reads:
Adam Craggs and Jonathan Wood look at the Australian and US mediation experiences, and ask if they offer any lessons for the UK
Claire Falkner on the Australian experience of a GAAR
The tax world has changed since 1997. Judith Freedman challenges some of the reasons often given for opposing the introduction of a GAAR