Mar. 28 2024
Source Page: Moped and motorcycle rider competence frameworkFound: sure moped / motorcycle documentation meets legal requirements PC1.2.3.1 Make sure registration and tax
Mar. 28 2024
Source Page: Car and light van driver competence frameworkFound: are up to date and tax disc is displayed in car / light van Ensure driver licence is valid and signed
Mar. 28 2024
Source Page: Climate scientists and actuaries show the sting in climate’s tailFound: investments Green ammonia as fertiliser Enabling context Expressive function of lawEconomic paradigm Tax
Mar. 28 2024
Source Page: Red flashing lamps: roadside rescue and recovery operatorsFound: carriageway), whether permitted only when stationary or when arriving/leaving , management of over -use and avoidance
Mar. 28 2024
Source Page: UK Space Agency-Axiom Space astronaut mission projects 2024/2025Found: Year, the Funding Period or because of termination or breach of these Conditions;VAT means value added tax
Asked by: Daisy Cooper (Liberal Democrat - St Albans)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 March 2024 to Question 19192 on Tax Avoidance, whether it is his Department's policy to cease recovery of any liabilities incurred before December 2010 in cases where a taxpayer has not received an update for a period of 12 months or more from the initial date of an open enquiry or assessment.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.
Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal, HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis and it is its policy to collect tax where it has the ability to do so.
As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HMRC in the last 12 months.
When HMRC opens an enquiry, the information sheet provided includes information about a taxpayer’s right to apply to the First Tier Tribunal for the enquiry to be closed. One of the grounds for making such an application is where there has been an excessive delay during which a taxpayer has not received any communication from HMRC.
Mar. 27 2024
Source Page: Announcement of Opportunity: Unlocking Space for BusinessFound: the case may be), or because of termination or breach of this Grant Agreement;VAT means value added tax
Mar. 27 2024
Source Page: PPN 03/24: Standard Selection Questionnaire (SQ)Found: Non-payment of tax and social security contributions ❖ Breach of obligations relating to the payment
Mar. 27 2024
Source Page: Make a claim through the risk protection arrangement (RPA)Found: Value Added Tax 34 To the extent that a Member is accountable to the tax authorities for Value
Mar. 27 2024
Source Page: Make a claim through the risk protection arrangement (RPA)Found: Value Added Tax 34 To the extent that a Member is accountable to the tax authorities for Value Added