Growth share schemes are not inherently abusive, report suggests.
Arabella Murphy and Claire Roberts (Maurice Turnor Gardner) answer questions on the recent government consultation, looking at what is proposed, including the reform to non-UK resident trusts.
HMRC has suitably ambitious plans for a digital future, but a genuine understanding of business processes must be at the heart of its digital strategy.
The CJEU embraces a ‘per-element approach’ and considers the limitation of certain tax advantages to purely national situations of tax-integrated groups to be a violation of the freedom of establishment.
What can we expect in the forthcoming condoc on non-doms?
Thomas Dalby (Gabelle) looks at HMRC’s next move following the closure of the EBT settlement opportunity.
HMRC is to merge its specialist investigations and criminal investigations teams. What impact could this have on the nature of prosecutions? asks Adam Craggs (RPC).