Finance Bill 2015 Clauses
HMRC update starts here:
"In the past week a new phishing scam has been identified in the form of an email claiming to be from HMRC using the subject of "Complaints". As with most of these scams the attachment contains malware, and should not be opened.
We have just published a Tax Agent Blog about phishing and staying safe on line and included a link to a document illustrating various examples of phishing attacks, including the most recent one."