TAX POLICY ADMINISTRATION

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:

Cathya Djanogly

Invalid penalty notices

Cathya Djanogly

Validity of penalty notice

Cathya Djanogly

Invalid penalty notices

Paul Morton

Paul Morton (The Office of Tax Simplification) sets out the OTS’s programme of work for 2018 and invites feedback from readers.

Heather Self

Heather Self (Blick Rothenberg) assesses the impact of the recent Court of Appeal judgment in Lomas on whether interest is ‘short’ or ‘yearly’.

Dan Neidle

Dan Neidle speaks with Stephen Quest, the European Commission’s director general for tax, about digital taxation, tax havens and Twitter.

EU taxation commissioner, Pierre Moscovici, has told the European Commission’s ‘Masters of Digital 2018’ conference that digital taxation ‘is happening’.

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