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Childcare
HMRC are seeking views on options for in-house delivery of the new tax-free childcare scheme, either through National Savings and Investments or the Revenue. Responses should be emailed no later than 27 June, using the cover sheet provided online.
Childcare
HMRC are seeking views on options for in-house delivery of the new tax-free childcare scheme, either through National Savings and Investments or the Revenue. Responses should be emailed no later than 27 June, using the cover sheet provided online.
UUT returns
Recent changes to the unauthorised unit trust (UUT) tax regime will involve a change of basis period for some UUTs for 2013/14. HMRC has published guidance to assist with the completion of the tax return for that year.
LSS
HMRC’s Compliance Handbook has been updated to include a new chapter on the litigation and settlement strategy (LSS). This, in effect, integrates the existing LSS commentary into the HMRC guidance.
Appeals
The HMRC (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 came into effect on 1 June 2014. It ensures that where a request for a review of a tax department decision is made out of time, if the Revenue decides not to undertake a review, the taxpayer will first have to convince a tribunal to give permission to appeal.
ERSS 16
The latest edition of HMRC’s Employment Related Securities Bulletin provides information on enterprise management incentives, Finance Bill guidance and the employment relates securities service.
