HMRC claim to class 4 liability “on shaky foundations”, says Baker Tilly partner
Revenue vows to apply measure consistently
Governments agree to multilateral tax information exchange
HMRC and Scotland’s government have agreed a memorandum of understanding for a Scottish rate of income tax.
The document sets out the arrangements for the implementation of the rate, describing each administration’s respective responsibilities in relation to establishing and operating it.
The Scottish rate will begin from a date to be set by the UK government and is expected to be April 2016. It will be administered by the Revenue as part of the UK-wide income tax system and will apply to non-savings income.
...VAT and caravans; Climate change; HMRC webinars
HMRC pledge follows scheduled lack of service
The long-running trial of real-time information ends today, with the new system for reporting PAYE launching tomorrow (6 April) for the vast majority of employers.
The end to the pilot scheme means HMRC will no longer issue their monthly online updates, and “it is no longer appropriate… to retain the dedicated email box as a route for contact for pilot employer queries”.
HMRC have renewed their efforts to clampdown on illegal tax dodging, with an upgrade of their approach to monitoring evaders.
The managing serious defaulters programme was launched this week to replace the managing deliberate defaulters scheme that introduced in February 2011 and monitored more than 3,000 business and individuals who had been found to have intentionally evaded tax.
HMRC will use new legislation when criminal prosection is inappropriate
Northern Ireland is set to charge a levy on carrier bags from Monday 8 April. The five pence tariff will be introduced on single-use bags, with retailers paying the proceeds to the Department of Environment (DoE) Northern Ireland.
When the minimum 5p is charged by a retailer, it will be passed in full to the DoE. A business that demands extra will be required to hand over the amount less VAT, and the tax will be due to HMRC as if each bag were a standard rate item.
Builders are seen by HMRC as easy targets, claims accountancy provider
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