Was an amendment to a repayment claim a new claim?
The Bribery Act has laid the foundation for a new criminal offence, which will require corporates to conduct ever greater levels of due diligence, says Jason Collins (Pinsent Masons)
Peter Jackson (Taylor Wessing) answers a query on the refinancing of a corporate group owning UK property assets.
HMRC is increasingly charging penalties to companies and senior accounting officers in respect of failures under SAO legislation. Lucy Sauvage and Ed Dwan (BDO) urge businesses to consider the impact on their reputation and their relationship with HMRC
The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
Helen Gilbey and Sarah Falk (Freshfields Bruckhaus Deringer) report
Sandy Bhogal (Mayer Brown) highlights key features and potential issues
Chris Morgan (KPMG) comments on the new corporate tax year which commences on 1 April.
David Pickstone (Stewarts Law) reviews the recent Upper Tribunal decision in Ingenious, which considered whether HMRC could make allegations of dishonesty at a late stage in proceedings without having pleaded them in its statement of case.
Martin Zetter (Macfarlanes) reviews the latest transfer pricing developments, including this month's OECD's public consultation on transfer pricing papers.