The UK government needs to be careful how it responds to the current debate.
A recent decision provides helpful reading for any penalty case arising with the Scottish devolved taxes where a reasonable excuse or special circumstances is to be claimed, writes Justine Riccomini (ICAS).
Where's the greatest risk?
What does the word ‘entire’ mean?
The CJEU rules that certain contract purchase agreements are supplies of services, rather than goods.
Four overseas transfer myths.
Why is it so difficult for taxpayers to win penalty appeals before the tribunal?
When buying or selling a company, how far do you have to go to cooperate with the other party after completion?