Jane McCormick asks the fundamental question: would the provision of additional tax data solve the issue of perceived tax avoidance by multinationals?
Tax reliefs are to come under scrutiny from the Public Accounts Committee, as its chairperson Margaret Hodge continues to defy critics. Andrew Goodall reports
Sarah Halsted provides an updated guide to the VAT standard rates and compliance thresholds across the European Union
Jayne Newton considers the OECD’s new common reporting standard
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Lee Squires and Fiona Bantock examine four recent VAT case decisions that matter
Sometimes HMRC changes its mind after expressing its view to a taxpayer. But what if its original view represented an agreement? Rupert Shiers identifies practical points surrounding this issue from a recent tribunal decision
Helen Lethaby reviews recent developments affecting the City
Financial services businesses in the Crown dependencies and British overseas territories are subject to a new information reporting regime, following intergovernmental agreements signed with the UK. Jason Collins and Reg Day review what needs to be reported by such businesses in respect of family trusts and private investment companies, in light of new draft guidance
Timothy Jarvis considers the recent decision in Reed Employment concerning when overpaid VAT can be recovered