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APPEALS


The first HMRC tax manual appeared on gov.uk this week, on VAT and public bodies.

The Public Accounts Committee will hear from senior officials from HMRC on Monday 23 March 2015 at 3:15pm on the subject of HSBC and the recent allegations of tax avoidance and evasion, as they did not have time to question HMRC after HSBC’s appearance before the committee last week.

The Tax Credits (Appeals) Regulations (Northern Ireland) (Amendment) Order, SR 2015/452, came into force on 3 March 2015, define ‘appropriate office’ for the purposes of lodging tax credit appeals in Northern Ireland, and to include the Upper Tribunal among those courts whose decisions panel memb

Tax-geared penalties

The scope of HMRC’s duty of confidentiality

Allegations of dishonesty and conduct of cases

The Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations, SI 2015/521, come into force on 12 April 2015 to ensure that the new rules for follower notices and accelerated payments in connection with tax avoidance schemes are reflected in NIC legis

Following consultation, the government has now put in place the final set of regulations made under powers in FA 2014 regarding promoters of high risk tax avoidance schemes.

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