Business and Other Briefings
HMRC: Jersey is to join other Crown Dependencies and Overseas Territories as a signatory to a Tax Information Exchange Agreement (TIEA) with the UK. TIEAs play a vital role in HM Revenue & Customs (HMRC) drive against offshore avoidance and evasion.
HMRC: Two new e-learning packages to help agents & taxpayers understand the new framework for compliance checks & penalties that come into effect in April 2009, are now available:
The e-learning modules are based on the training given to HMRC staff and have been developed with the help of practising agents. They take less than half an hour to complete.
Press release ~ Compliance Checks podcast ~ Changes to how HM Revenue & Customs carries out compliance checks from 1 April 2009 ~ Take reasonable care to avoid a penalty
HMRC: Revenue & Customs Brief 05/09
This Brief provides guidance about the House of Lords Judgment Marks & Spencer Plc -v- CRC 2009 UKHL 8, which relates to VAT claims made before 26 May 2005 no longer being subject to unjust enrichment.
This Brief provides guidance about the House of Lords Judgment Marks & Spencer Plc -v- CRC 2009 UKHL 8, which relates to VAT claims made before 26 May 2005 no longer being subject to unjust enrichment.
