A review letter from HMRC cancels discovery assessment, writes Nicole Kostic (RPC).
Gary Richards considers the relevance of IR35 in the light of the recent Office of Tax Simplification’s reports on small company tax and closer alignment of tax and NICs.
The recent tribunal decision in Stocks Fly Fishery illustrates how the fine detail of an arrangement can affect the VAT outcome, writes Graham Elliott (City & Cambridge Consultancy Ltd).
A watershed moment for tax avoidance litigation?
Expect HMRC to act, writes Jessica Parker (Corker Binning)