HMRC has published guidance on the proposed changes to the provisional list of UK reservations and notifications under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the multilateral instrument or MLI) as made when it was signed o
HMRC publishes memorandum of understanding between Spain and the UK on article 25 of the mutual agreement procedure (MAP).
HMRC has amended its guidance on registering and reporting for the Automatic Exchange of Information (AEOI) service to include additional information about how to report to HMRC under AEOI agreements.
The OECD has published two new reports on different approaches to taxes on personal savings and net wealth, and the role such taxes can play in tax policy aimed at promoting inclusive growth.
The EU Joint Transfer Pricing Forum has published a summary of its latest meeting providing updates on current developments and the forum’s work programme.
In particular the forum discussed:
The Public Accounts Committee will examine HMRC on its progress on Monday 30 April 2018.
Since September, the PAC has taken evidence from HMRC on a number of subjects:
The ICAEW has published a reformatted digital version of its professional conduct in relation to taxation (PCRT). The PCRT has been reformatted to focus on members’ core obligations contained in Chapter 2.
The CIOT has warned that it has become aware of fake APNs being issues from the email address noreply@hmrc-email.co.uk with the heading ‘Accelerated payment notice’.
Had there been a wilful failure to deduct under PAYE?