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With rumours abounding that the Chancellor is considering increasing capital gains tax (“CGT”) in a future budget, the Office of Tax Simplification has launched a call for evidence and survey reviewing CGT. The NI Tax Committee published a CGT complexity discussion paper in November 2019;
The following factsheets have been updated:- Compliance checks: publishing details of deliberate defaulters – CC/FS13, Compliance checks for large and complex businesses (CC/FS1c), Compliance checks: excise matters - CC/FS1d, Compliance checks: Excise visits - CC/FS16, and Compliance checks: tax avoidance schemes - penalties for follower notices - CC/FS30a;
The Trusts and estates toolkit has been updated;
The list of tax avoidance schemes on which users may be charged an upfront tax payment (an accelerated payment) has been updated;
CWG2: further guide to PAYE and National Insurance contributions has been updated; and
The guidance on the employer’s allowance has been updated.
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