Steve Wade (KPMG) asks whether the RTI project is meeting the aims of the original consultation and suggests further improvements to the PAYE system
Mark Agnew and Arianne Wijdeveld (Baker & McKenzie) consider the impact that the Skandia decision will have for financial services groups in the UK.
The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte
Former HMRC impact assessment programme manager Wendy Bradley raises concerns over the direct recovery of debts (DRD) consultation process.
The FTT decision in Serpentine Gallery (TC03992) seems more a Greek drama than a ground-breaking decision on VAT principles, writes Graham Elliott, consultant, Withers
Is it time to replace the £30k tax exemption, as the OTS suggests, asks Peter Doyle, senior partner, Doyle Clayton
Will the ‘no’ campaign tax proposals for Scotland influence the referendum, asks George Bull, senior tax partner, Baker Tilly
To tax relieve or not to tax relieve, that is the question, writes Chris Sanger, global head of tax policy, EY
Go directly to jail; do not pass ‘go’; do not collect £200. Is HMRC’s approach getting out of hand, asks Peter Vaines, partner, Squire Patton Boggs
Are changes to the Liechtenstein disclosure facility (LDF) necessary to combat abuse? Gary Ashford of the Chartered Institute of Taxation (CIOT) considers what prompted the changes and what they mean in practice, while Robert Levy, executive partner Kuits Solicitor in Manchester, comment on how this fits into the changing tax avoidance landscape.