HM Revenue & Customs has published the terms of reference for the GAAR Advisory Panel, along with an advert inviting applications for members of the panel.
HM Revenue & Customs has published interim guidance on the new tax regime for life companies covering transitional issues and rules on identifying protection business.
HM Revenue & Customs has today published 3 updated toolkits: Income Tax Losses, Capital Allowances for Plant & Machinery and Private and Personal Expenditure. The purpose of the toolkits is to assist agents when completing their client's returns.