The case of Gordon Lye had a happy ending, but it explores interesting issues arising from VAT law and partnership law, writes Graham Elliott (City & Cambridge Consultancy).
HMRC is taking a light touch to penalties for late self-assessment tax returns, writes Paul Aplin.
Amazon is now booking sales through a number of branches in Europe. Jonathan Cooklin and David Wilson (Davis Polk) consider what led to the change and the likely impact.
Steve Powell and Karen Killington (KPMG) consider the questions referred to the CJEU in the National Exhibition Centre Ltd case concerning the VAT exemption for card handling services.
Robert Waterson (RPC) reviews guidance from the Court of Appeal on the meaning of ‘sham’.
The new CGT charge on non-residents is now in effect, but practical issues remain surrounding its valuation and collection, writes Peter Vaines (Squire Patton Boggs).
HMRC is unable to answer FOI request on the Lagarde list, writes John Barnett (Burges Salmon).
It has been ten years since the merger of the Inland Revenue and Customs and Excise. A root and branch review of HMRC is now needed to ensure we have a department that is fit for purpose, writes Jonathan Riley (Grant Thornton).
The government should create two new institutions – a new Office of Tax Policy and a Joint Parliamentary Select Committee on Taxation – to inform its policy making, writes Judith Freedman (Oxford University).