HMRC has updated the list of avoidance scheme reference numbers (SRNs) which promoters and/or clients are no longer required to notify to clients and parties respectively under the DOTAS rules.
HMRC has published a report on the results of 50 in-depth interviews with individuals, small businesses and tax agents, designed to reveal in greater detail the reasons behind dissatisfaction with the time it takes HMRC to resolve specific queries.
HMRC has published the following:
The Halifax principle and the economic reality
ITEPA 2003 s 406 and injury to feelings
Supply of services or goods?
Repayment claims, closure notices and time limits
The Office of Tax Simplification (OTS) has published a report on the taxation of key events in the life of a business, recommending urgent work to simplify the business tax system and encourage growth.
The Capital Allowances (Designated Assisted Areas and Amendment) Order, SI 2018/485, has been laid before the House of Commons designating assisted areas for the purposes of CAA 2001 s 45K and correcting errors made in SI 2016/751.
The think tank Reform has published a report, The great training robbery: assessing the first year of the apprenticeship levy, assessing the first year of the apprenticeship levy.