Tax experts have applauded the government’s decision to water down controversial plans to give HMRC extra tax debt-collection powers.
Extra safeguards and additional time for consultation on direct recovery of debts (DRD) mean the measure will be delayed until after next year’s general election.
D M Morris; J Gregson (TC4098)
Admin to share around the office
Careless error penalties: their application and consequences
How to challenge fines for late submission of PAYE and CIS returns
The impact of globalisation of tax, as seen from a PAC-led conference
Your reminders for the week
First-tier Tribunal rules and procedures – and a judge’s perspective
HMRC have overhauled the way in which they recover tax credits overpayments.
Revenue and Customs Brief 40 (2014) explains that claimants who have been overpaid may have their award reduced to repay outstanding debts from previous claims.
Thames Valley Payroll Ltd (TC4063)
D F Currie (TC3997)
Jobs to share with colleagues