The contractual disclosure facility (COP 9) is one of HMRC’s most important and cost effective tools in dealing with the more serious cases of tax evasion and suspected fraud. However, HMRC is changing its application in a way that risks reducing its effectiveness, write James Bullock and Ray McCann
Jonathan Levy comments on EU proposals to reduce cross-border red tape
Sjoerd Douma & Bob van der Made, PwC, set out the key proposals.
Reaction from Philip Stephens, John Whiting, Paul Aplin, James Bullock and Catherine McKinnell MP