.png)
.png)
26 August 2015
New factsheets from HMRC.
HMRC have updated factsheet Compliance checks: tax avoidance schemes – accelerated payments CC/FS24 following changes to legislation extended to cover National Insurance from 12 April 2015.
It outlines HMRC’s power to issue notices for the accelerated payment of disputed tax liabilities in connection with schemes registered under the disclosure of tax avoidance schemes legislation. The factsheet covers the annual tax on enveloped dwellings, capital gains tax, corporation tax, income tax and stamp duty land tax.
The Revenue has also published a new version of the factsheet Compliance checks: tax avoidance schemes – follower notices (except partnerships) CC/FS25a covering schemes on which a court or tribunal has already ruled in HMRC’s favour.
