TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Resolving Tax Disputes with HMRC

HMRC has published updated versions of the Code of Governance for Resolving Tax Disputes and the Litigation and Settlement Strategy Commentary.

The Code of governance for resolving tax disputes has been updated to include the remits of the Line of business case boards and Issues panels. Each line of business has a governance board for reviewing large and sensitive cases within that area.

Where an issue is identified that has a far-reaching impact across multiple taxpayers it is referred to a Contentious issues panel (CIP). CIPs decide HMRC’s strategy for handling these major contentious issues. The Anti-Avoidance board provides oversight of how avoidance issues are worked across HMRC.

The Litigations and Settlement Strategy commentary has been updated to reflect changes in governance processes as set out in the Code and the first Tax Assurance Commissioner’s annual report for 2012/13.