HMRC are reviewing their system of fines
Service your clients
HMRC have published Employer Bulletin 53. Extracts follow.
The van benefit charge exemption for zero-emission vans is being phased out between April 2015 and April 2020. From 6 April 2015 a special low rate of 20% of van benefit charge will apply for zero-emission vans. This will increase each year until 6 April 2020 when it becomes the same as the full van benefit charge.
J Day & A Dalgety (TC4343)
R (on the application of Andrew Michael Higgs) v CRC, Upper Tribunal (Tax and Chancery Chamber)
The new penalties regime for offshore evasion
...from April. Keep a few extra pounds in savers’ pockets
Advisers must prepare for the challenges that lie ahead
What to do this week
Couldwell Concrete Flooring Ltd (TC4340)
Inside Track Productions LLP & others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Ingenious Media Holdings plc & another, Court of Appeal