IN BRIEF

A flawed mechanism has been followed by a lack of communication.

The government agrees to a shorter ‘look-back’ period, but it will not be providing an online manual reporting system.

Payment for a restrictive undertaking: s 225 or s 401?

Offshore companies owning UK property are being asked to certify their tax position.

‘Sufficient’ is not the same as ‘substantial’.

The Supreme Court has given HMRC maximum leeway.

George Osborne in style but Gordon Brown in substance.

‘It’s like déjà vu all over again!'

Following a global trend and as widely predicted, the government has announced further ‘windfall’ taxes on the energy sector by increasing the rate of energy (oil and gas) profits levy (EPL) and introducing a new electricity generator levy (EGL).

To index or not to index, that was the question.