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Welsh tax
It estimates that revenues from the land transaction tax and landfill disposals tax will reach more than £1bn by the end of this period.
Criminal investigations
HMRC has updated its document setting out the extent of its criminal investigation and surveillance powers under the legislation applicable in England and Wales Northern Ireland and Scotland.
Customs
Notice 301: civil penalties for contraventions of customs law has been amended with a new section (3.2) defining what constitutes a ‘serious error’.
Evasion and avoidance
The House of Commons Library has published a report Tax avoidance and tax evasion. It examines the difference between avoidance and evasion the tax gap the coalition government’s approach to avoidance follower notices accelerated payments the Conservative government’s approach and the loan...
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