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HMRC’s anti-avoidance strategy could be more effective, says the National Audit Office. ALLISON PLAGER reports
Essential tax admin deadlines
CIOT: errors in full-payment entries should apply only at end
CRC v DV3 RS Ltd Partnership, Upper Tribunal (Tax and Chancery Chamber)
Poor performers selected to discuss client compliance
ROBERT MAAS is not convinced justice has been seen to be done in the Hok Ltd case
Increased efficiency, improved flexibility, enhanced performance: PHILL ROBINSON explains how to minimise busy season stress
HMRC to form electronic data link with DWP
SA authorisation should be requested by 16 January
“News balance would lead to more measured behaviour by taxman”
Auditor reports 41,000 cases of marketed avoidance in spite of DOTAS
MIKE TRUMAN analyses the Upper Tribunal’s judgment in UBS AG & Anor v HMRC [2012] All ER (D) 179
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