The Finance Bill completed report stage and third reading in the House of Commons on 21 February. The House of Lords Bill was published on 22 February and will go through all stages on Thursday 8 March.
At report stage, amendments were agreed to the following:
HMRC has updated its manual on appeals reviews and tribunals guidance in relation to taxpayers asking for an extension of review acceptance or appeal period.
A draft Order has been published to amend the First-tier Tribunal and Upper Tribunal (Composition of Tribunal) Order SI 08/2835. The changes to the order include:
HMRC has published the following:
Invalid penalty notices
Validity of penalty notice