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The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5 October, as part of the final package of BEPS actions.

We have been advised that HMRC will not be issuing paper statements and payslips to self-assessment taxpayers to remind them of the 31 January 2016 filing and payment date unless the taxpayer has f

Further to our report in September’s Technical Newsdesk, we have recently met HMRC to discuss their initiative, Making Tax Easier, and we are able now to update members.

HMRC have recently expanded testing of their AOSS private beta service to firms with up to 500 employer clients. More than 1,200 agents have now registered for the trial.

The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015.

The Upper Tribunal has held that a self-assessment tax return submitted by a taxpayer more than four years after the tax year to which it related should be accepted by HMRC and that the time limit

The CIOT, ATT and LITRG made submissions to the House of Commons Finance Bill Committee on what has become FA 2015 s 51 and Sch 8.

The CIOT has made representations to the Finance Bill Committee and to HMRC on clause 46 of Finance Bill 2015.

HMRC’s consultation document, Deduction of income tax from savings income: implementation of the Personal Savings Allowance (PSA), invited views on whether changes are required to tax deduction arr

Since our article, ‘Promotors of tax avoidance schemes (POTAS) update’ (Tax Adviser, July 2015) we have met HMRC for a second time to discuss their communication of messages to tax agents about how