A non-confidential version of the Commission’s ‘McDonald’s’ decision has been published, reports Pierre-Régis Dukmedjian & Alejandro Dominguez (Simmons & Simmons Luxembourg LLP).
James Quarmby argues that strict liability offences for tax evasion have no place in our legal system.
Tori Magill and Anne-Marie Ottaway (Pinsent Masons) look at the recent controversy and the fine lines between tax planning, avoidance and evasion.
HMRC is consulting until 30 June 2016 on the draft Corporation Tax (Treatment of Unrelieved Surplus ACT) (Amendment) Regulations 2016, which make consequential amendments to the shadow ACT rules, to reflect the abolition of the dividend tax credit and the repeal of the term ‘franked investment in
Is there a sleight of hand, asks Eloise Walker (Pinsent Masons).
There were few new compliance measures, but what was noteable was the return of announcements on VAT enforcement, writes Jason Collins (Pinsent Masons).
Tax advisers are going to be required by law to inform their clients about the dangers of not declaring offshore income using wording specified by HMRC. No harm in that, you might think, but where does it end?
The EU’s ‘overreach’ on state aid has rankled the US tax authority, as Michael Lebovitz (White & Case) reports.