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Child Benefit will be withdrawn by 2013 from households containing at least one higher rate taxpayer, the Chancellor announced.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 It was withdrawn for correction soon after publication.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
What are your thoughts on a GAAR? 175 of you responded to a recent Tax Journal survey – here are the headline results and a selection of your comments
The flood of Fleming-claims shows no signs of abating. David Southern examines the legal issues
Richard Clarke and Hannah Foulkes examine the effectiveness of recent HMRC initiatives