Agent Update June-July 2009 issue 12

Consultations

Compliance checks

Responses to consultations and explanations: compliance checks; penalties for late filing of returns and late payment of tax; interest harmonisation; payments, repayments and debt

This is a summary of responses to November 2008 consultation documents, aiming to modernise HMRC’s powers, deterrents, safeguards and its tax administration.

Stamp Duty Land Tax

Disclosure of Tax Avoidance Schemes (DOTAS): Stamp Duty Land Tax

This document publishes draft regulations and invites comments on extending the Disclosure regime to cover high-value residential property. It also considers the arrangements to identify users of all Stamp Duty Land Tax Schemes.

VAT

Summary of responses: VAT: Place of supply of services changes required

This document summarises responses to the consultation VAT: Place of supply of services changes required to implement the EC Law.

Working with tax agents

Working with tax agents – a consultation document April 2009

This consultation and impact assessment raises issues and asks questions about how HMRC interacts with tax agents to ensure that clients’ tax returns and claims are correct when submitted. You have until 7 August 2009 to respond.