The new decommissioning relief deeds regime will bring certainty for the North Sea oil and gas industry, writes Roman Webber
Heather Self looks at the substantial shareholdings exemption in light of Vodafone's sale of its Verizon interests
HMRC’s new guidance on VAT on self-storage sheds little insight on those areas where it is needed most, says Graham Elliott. Plus, reader feedback from Jonathan Fisher QC and Ryan Hawthorne
Peter Vaines reflects on Russell Baker, involving an attempt by HMRC to charge tax on a void transaction
Dawn Register comments on HMRC’s Business plan update for 2013/14
HMRC has published its Business Plan update for 2013/14, in which it restates its determination to clamp down on tax avoidance and evasion, using new technology, a ‘raft of new campaigns and taskforces’ and legislation aimed both at tax avoiders and scheme promoters, writes Dawn Register.
Who could be caught by reform proposals on ‘high-risk promoters’? Jonathan Levy considers the likely impact of HMRC’s latest consultation.
With accountancy firms interested in operating as alternative business structures (ABSs), Peter Scott of Peter Scott Consulting, considers what it could mean for lawyers.
The recent Pendragon case in the Court of Appeal might have cast some much needed clarity on the scope of the EU principle of abuse of rights in the context of VAT, comments Chris Bates.