Jennie Granger (HMRC) writes about the new approach of HMRC’s enforcement and compliance business.
A bumper self-assessment season is needed to put the public finances back on track, as David Smith reports
Geoff Lloyd and Paul Dennis (EY) examine how ADR is working for large businesses
Richard Milnes (Grant Thornton) reviews the new rules on bank loss relief, which were announced during the Autumn Statement in December
Charlotte Brown (Quorum Tax Chambers) considers the FTT’s recent approach to resolving VAT disputes where HMRC refuses to issue an appealable decision
Chris Morgan (KPMG) provides a review of recent global developments, including: the diverted profits tax; updates from the OECD; the FII GLO High Court decision; ECOFIN, and tax news from Japan, Brazil, Norway and Luxembourg.
Sara Luder (Slaughter and May) explains why the the EU merger route is a useful addition to an adviser’s toolbox
Ashley Greenbank (Macfarlanes) examines the draft regulations issued following the Autumn Statement announcement to prevent the use of cancellation schemes as a means of reducing stamp duty and SDRT costs on takeovers
The UK government is set to introduce a public register of ‘persons with significant control’ over UK companies. Paul McGrath and Rob Posgate (Withers) examine the state of play
Bayo Randle (Devereux Chambers) considers techniques to avoid paying the full costs of bundle preparation, pending the Supreme Court appeal in Eclipse 35