In the ever fast moving world of tax announcements and developments, we detail below some of the key changes announced this week.
These Regulations clarify timings around penalties for failure to submit a return, unpaid levy and interest.
HMRC has updated its CWG2 booklet to cover the PAYE and real time information treatment of small lump sums paid from relevant accretions.
Insights and analysis on a selection of cases published in the last week or so which are likely to be of particular interest to tax practitioners.