Will Morris (PwC and BIAC) considers four factors that will influence international tax policy over the next decade and beyond.
The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.
David Harkness and Rob Sharpe (Clifford Chance) examine a tribunal decision that provides a warning to taxpayers on relying on informal assurances or exchanges of correspondence.
Olga Bondar (Grant Thornton) considers the impending fundamental change to how VAT is to be reported.
Alenka Turnsek (PwC) examines key points arising from OECD’s report.
Melissa Geiger and Matt Whipp (KPMG) provide some guidance for corporate groups on what they should be doing next.
Lots of questions - but no simple solutions, writes Heather Self (Blick Rothenberg).