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IN BRIEF

Views on recent developments in tax.

Brussels is doing a few more twists and turns before entering summer hibernation mode. Johan Barros (Accountancy Europe) examines what has been going on in recent weeks.

Everything you wanted to know about GATT 24 but were afraid to ask.
 
Where a taxpayer wants to challenge the issue of an APN, taxpayers should first exhaust the representations procedure before making a judicial review claim.

An already complex regime is to become even more challenging.

I was reading an article on AccountingWeb the other day. It started:In recent years, tax-saving schemes involving films have got their promoters into hot water and roasted unfortunate users in the newspapers. So why is the British Film...

Investigations are taking longer, but HMRC’s new facility offers multinationals the prospect of quicker resolution for certain disputes.

Changes in the reverse charge have been in the pipeline, and HMRC has just provided guidance on how it will work in practice; but the guidance also highlights further changes.

Proposals to the Labour party on possible reforms to the taxation of land would, if implemented, radically change the tax landscape.

Look back in frustration...

The European Parliament elections are over and a new European Commission begins its term in November this year. Europe’s tax professionals cannot afford to turn a blind eye to the EU election results or the priorities of the next European Commission, writes Johan Barros (Accountancy Europe)

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