This week’s items to think about
What are the chances of a successful appeal against a late filing penalty?
The price of late-filed returns and failure to pay tax on time
The inconsistent criteria for completing a self assessment return
Key dates for your 2015 diary
France gives okay to information-share with agencies outside HMRC
HMRC have published more details on the information that employment intermediaries will be obliged to provide from next month.
Staffing agencies and similar firms will have to submit an online report to the Revenue every three months, providing details of supply workers for whom they do not operate PAYE on payments.
The first report is for the period 6 April to 5 July, and must reach HMRC by 5 August. A template is included in the official guidance, along with instructions on how to complete the form.
HMRC’s increased reliance on digital
A tax guide to crowdfunding
Essential client admin
Edition in summary
The European Commission (EC) has unveiled its agenda to combat avoidance and aggressive tax planning, with a package of measure to increase tax transparency to be announced next month.
A key objective of the agenda is to ensure that companies are taxed where their economic activities generating the profits are performed, commissioners agreed at the first orientation debate on possible actions to ensure a more transparent approach to taxation in the European Union (EU).