J Herbert (TC4395)
The impact of the Liechtenstein disclosure facility’s closure
What are the implications of the omission of perfume from stock figures?
Servbet Ltd (TC4335)
CRC v Munir & others, Chancery Division of the High Court
Winnington Networks Communications Ltd v CRC, Chancery Division
The Pensions Regulator has announced plans for a new auto-enrolment solution to help employers that currently use HMRC’s basic PAYE tools.
The proposals, set out in a consultation document, explain how pensions officials would prefer for employers to buy appropriate payroll software, rather than rely on the Revenue’s free offering, which will not be updated to provide automatic enrolment functionality.
Changes to the tax regime for unauthorised unit trusts are the subject of new guidance released by HMRC.
A trust with at least one exempt unit holder and one non-exempt unit holder for the period from 24 May 2012 to 5 April 2014 will be a mixed unauthorised unit trust, and will complete its tax return (SA900) in the same way as for earlier tax years.
Bluu Solutions Ltd (TC4300)
The Bunker Secure Hosting Ltd (TC4349)
The new penalties regime for offshore evasion
Advisers must prepare for the challenges that lie ahead
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