A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.
Criticism of HMRC’s failure to prosecute HSBC Swiss tax evaders has been quite unfair, writes Jonathan Fisher QC (Devereux Chambers). There are problems with criminal prosecution and the decision to focus on tax collection through civil settlement is the right one. It makes little sense to criminally prosecute these cases.
The penalty for late self-assessment filing needs rethinking. HMRC's recent discussion document looks promising, writes Paul Aplin.
David Whiscombe (BKL Tax) considers the recent Court of Appeal judgment in Eclipse 35.
Multinational groups need to ensure that they have the necessary resources and systems in place to cope with country by country reporting from 2016, say Nigel Dolman & Tom Brennan (Baker & McKenzie)
The substantial shareholdings exemption is in danger of being misunderstood, warns Heather Self (Pinsent Masons)
Popping the question on Valentine’s day? It could save you £212 a year, according to a Baker Tilly news release
Why taxpayers should consider making protective claims for VAT refunds, pending the appeal in Adam Mather, by Alan Sinyor (Berwin Leighton Paisner)
A tribunal has decided that horse racing is not a trading activity. You would not bet on that changing any time soon, writes Peter Vaines (Squire Patton Boggs)