Philip Fisher review Islands, a new play about tax havens.
A surge in revenue collected by HMRC’s affluent unit shows that the department is no longer focusing solely on the super-rich, according to a Pinsent Masons briefing
The UK is rushing through a new tax which overrides a longstanding international principle. Is that wise, asks Mark Bevington (Baker & McKenzie)
Practical clarity is needed on when HMRC is bound by its own guidance. A recent discussion paper is a useful starting point for timely debate, writes Rupert Shiers (Hogan Lovells)
Recent data suggests that if you think HMRC is wrong, there is a significant chance that it may be, says John Barnett (Burges Salmon)
Beware of the binding power of rule 18, warns Jonathan Levy (Levy and Levy)
Simplification is long overdue, claim Paul Emery & Suzi Edwards (PwC)
HMRC is considering reforming the rules to counter abuse. A recent update suggests it has some further thinking to do, writes Graham Elliott (Withers)
Despite a general perception to the contrary, it is possible to appeal a follower notice penalty, writes Chris Davidson (KPMG)
Peter Duchars, director of VAT services at Russell Bedford member firm SMP Partners, comments on the implications of the new EU place of supply VAT rules.