ARTICLE · 11 NOVEMBER 2013

Weekly Tax Update - Monday 4 November 2013

Smith & Williamson

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Where a hard copy authority form 64-8 is being filed with forms SA1, CWF1, SA 400 or SA 402, HMRC has asked that the forms should be stapled together on submission to HMRC.

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Smith & Williamson

1 GENERAL NEWS

1.1 Forms 64-8

Where a hard copy authority form 64-8 is being filed with forms SA1, CWF1, SA 400 or SA 402, HMRC has asked that the forms should be stapled together on submission to HMRC, where a specialist team will deal with them.

1.2 Judicial review of HMRC's disclosure of taxpayers' names in an off the record conversation with journalists

The High Court has concluded that the release of taxpayer names to journalists by the then Chairman Mr Hartnett in an off the record conversation was not in contravention of s18 of the Commissioners for Revenue and Customs Act 2005. This provides:

Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs.

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