HMRC’s ATED online service suffered a failure on 11 April which might have caused some returns saved online in draft on or before that date to be lost.
The government has laid three draft orders, which will bring into force amendments to double tax treaties with Ukraine, Belarus and Mauritius.
The current Bulgarian presidency of the EU Council has put forward a number of alternative approaches to calculating the EU common corporate tax base (CCTB), inviting member states to evaluate the impacts on their national tax revenues, before tackling the more controversial issue of consolidatio
The Irish government and Apple have signed an ‘escrow framework deed’ setting up the account into which Apple will pay the estimated €13bn in tax and interest Ireland will have to recover, should the Court of Justice uphold the European Commission’s decision on illegal state aid.
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?