In brief

Hardman lecture

This year’s ICAEW Tax Faculty Hardman lecture was presented by Jim Harra HMRC’s tax assurance commissioner and director general of customer strategy and tax design on 3 November. The transcript of his speech is on Taxation.co.uk at here.

COP8

The Revenue has published a new version of Specialist Investigations for Fraud and Bespoke Avoidance: code of practice (COP) 8. It provides information on how the the specialist investigations directorate of HMRC carries out investigations when COP 9 is not used.

ISAs

HMRC’s ISA Manager Bulletin 71 contains guidance on innovative finance ISA crowdfunding annual return of information changes and reporting additional permitted subscriptions for 2016-17. See here.

Non-business VAT

A tax information and impact note specifies the Tees Valley and West Midlands Combined Authorities as bodies to which VATA 1994 s 33 applies. This...