A round up of other news this week.
HMRC have updated their Requirement to Correct (RTC) guidance with information about penalties and other sanctions, ways of making a correction under the RTC rule, and information that must be supplied when making a disclosure that no tax is due.
A consolidated version of the 1993 UK-India Double Taxation Agreement, as amended by the 2013 Protocol has been published.
HMRC have published Spotlight 45 on tax arrangements using umbrella companies.