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Compliance

RD Utilities Ltd (TC3440)

The US tax authority, the Internal Revenue Service (IRS), has announced a relaxation of enforcement and administration of the due diligence, reporting, and withholding provisions under FATCA for 2014 and 2015 for entities that have made “good faith efforts to comply” with the regulations. (See IRS notice 2014-33 Further Guidance on the Implementation of FATCA and Related Withholding Provisions.)

Mothers’ Union (TC3414)

Hogg Joinery Ltd (TC3425)

M Haynes Ltd (TC3418)

Mr and Mrs B (TC3395)

R (on the application of Derrin Brother Properties Ltd) v CRC, Queen’s Bench Division of the High Court

J R Swanston (TC3350)

Issues relating to follower notices and accelerated payments in cases of marketed avoidance

Hok Ltd and other reductions of individuals’ tax rights

Knowles Warwick Ltd (TC3362)

Alan Hamilton (TC3370)

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