HMRC do not understand the agent/client relationship
CRC v GB Housley Ltd, Upper Tribunal
HMRC powers lack efficacy, say advisers
Does the general anti-abuse rule deserve criticism?
Tribunals’ inconsistent approach to VAT legislation
The Office of Tax Simplification (OTS) has refreshed its drive for user-friendly tax policies, by counselling the government on the key principles for avoiding complexity.
New advice from the independent Treasury body urges ministers and civil servants to ensure each proposed tax measure meets policy aims, has careful focus and accurate design, and is maintained properly.
Tax experts applaud Revenue’s “pragmatic” PAYE approach
Ideas for improving the tax system
HMRC have published initial detail on the manner in which they will interpret terms used in the sections of the Scotland Act 2012, which set out the definition of a Scottish taxpayer.
The department is seeking views on whether draft technical guidance provides clarity on the principles by which Scottish taxpayer status should be decided. The definition is focused on where the individual lives, not where he or she works.
Government plans to reduce administrative costs to business by £10bn will fail unless the complexity of the tax code is tackled, the Institute of Chartered Accountants in England and Wales (ICAEW) has warned.
Two of the UK’s three longest Finance Acts were enacted in the previous parliament, the ICAEW notes in a letter to the chancellor of the exchequer, George Osborne, while calling for a “one in, two out” principle to apply to tax laws.
Payments made by HMRC to informants have hit a record high, according to legal experts.
Tax whistleblowers netted £605,000 in the year ended 31 March 2015, up from £402,000 over the previous 12 months.
The rise was driven in part by a surge in public awareness about the Revenue’s efforts to track down evaders, leading to more individuals alerting the department to possible fraud by former employers or ex-partners, said said City law firm RPC.
Claiming the marriage allowance takes a lot of effort