HMRC publish a technical consultation
By Ray Chidell and Dave Jennings; £138.50 for both volumes/£87.50 each; paperback; 938 pages; Claritax Books
But tax experts blame Revenue’s systems
Stamp duty penalties revised
HMRC are set to launch a test version of their latest web tool for tax advisers, as the department continues to ramp up its digital services.
The offering known as agent online self-serve (AOSS) will be made available by the end of the year to volunteers, to provide access to details of employer PAYE clients’ tax liabilities and payments.
Users will experience:
EMS (Independent Accident Management Services) (TC4006)
The correct tax treatment of a government Access to Work grant
Benefits for non-UK citizens of class 2 National Insurance contributions
HMRC plan to withdraw three extra-statutory concessions (ESCs):
...is another man’s poisson. Comparative costs of employee taxes and labour in the UK and France
The tax liability on payments made for services that are not provided
Declaring income from a portfolio investment entity and withholding tax

