James Bullock considers how effective the new ‘accelerated payments’ powers granted to HMRC will be in curbing tax avoidance schemes.
Susan Grace, head of business transformation, group legal with Lloyds Banking Group, discusses the many challenges of the UK implementation of FATCA.
Who is saying what
David Anderson reports on Taylor Wimpey
Graham Elliott considers Zipvit and claiming VAT where the supplier has not charged it
Ray McCann argues that HMRC might come to regret accelerated payment notices
Peter Vaines considers the decision in Roelich on the meaning of ‘business’ for CGT incorporation relief purposes
Bill Dodwell gives his view on the latest phase of the Fair Tax Mark and its application to multinationals
George Bull asks what’s going on with the proposed (and subsequently swiftly scuppered) PAYE/NIC merger
Helen Buchanan comments on Labour’s proposals to close the quoted Eurobond exemption ‘loophole’