Break-up or audit only? Can the big four firms survive the UK regulators?
Are the interim measures dead in the water?
Revenue Scotland sets out its vision for 2018–21.
The consultation aims to limit the misuse of limited partnerships, particularly those in Scotland.
Reports have emerged of individuals being denied indefinite leave to remain in the UK because of tax problems; but is the Home Office best-placed to analyse their tax position before making such a crucial decision on immigration status?
HMRC proposes extending the assessment time limit to a minimum of 12 years for mistakes or non-deliberate errors involving offshore income, gains or chargeable transfers. The proposal is both impractical and unnecessary.
Are the proposed new powers unnecessary?
There are a few lesser known issues with Lord Loreburn’s rule, writes Andrew Parkes (Milestone International Tax Partners).
There is a common misunderstanding, writes Tony Greenman (AXA UK).
Justine Riccomini (ICAS) reviews the Budget and the legislative processes for Scottish taxes.