Martin Zetter provides an update on transfer pricing developments from around the globe
Chris Sanger reviews the IMF’s recent report, Spillovers in international corporate taxation, which considers how national tax decisions have international impacts and offers some radical suggestions to the current international tax architecture
Timothy Jarvis considers the recent decision in McLaren Racing concerning whether penalty fines are tax deductible
Isobel Clift answers a query on HMRC information powers and close company enquiries
The contractual disclosure facility (COP 9) is one of HMRC’s most important and cost effective tools in dealing with the more serious cases of tax evasion and suspected fraud. However, HMRC is changing its application in a way that risks reducing its effectiveness, write James Bullock and Ray McCann
Brendan McGurk analyses the Patersons decision, in which the Upper Tribunal dismissed the appeal from a landfill site operator (LSO) for the repayment of landfill tax on biomass, and what this means for other LSOs
Interest rates are not going up just yet, but the Bank of England is preparing the ground for the first move in many years, as David Smith reports
Lee Squires and Fiona Bantock examine recent VAT developments, including: the decisions in Sub One Ltd (t/a Subway) and Granton Advertising; recent legislation on electronic filing and the reverse charge for gas and electricity; and guidance from the EU VAT Committee on the small consignments exemption.
Philip Fisher considers the new consultations on employee benefits and expenses
A short report of Tax Journal's discussion on 'BEPS and the UK'. Speakers were:
The event was kindly supported by law firm Pinsent Masons and chaired by James Bullock, its head of litigation and compliance. John Watson, former head of tax at Ashurst, also took part in the panel Q&A.