No longer a ‘light touch’... Ed Dwan and Lucy Sauvage examine a notable shift in HMRC’s attitude to the operation of the senior accounting officer rules.
RWE npower boss fails to convince MPs on the energy select committee that ‘there is nothing amazing’ about capital allowances for major investment
‘George Osborne is finalising measures to clamp down on two of the world’s most notorious tax havens.
The commission ‘doubts that the aid is necessary’
Two thirds of applications accepted as part of a two-year trial of alternative dispute resolution (ADR) resulted in the disputes being either fully or partially resolved, HMRC said.
Flagging test
GAAR may apply to ‘abusive’ arrangements exploiting double tax treaty provisions, or the way those provisions interact with others
Reform will bring in ‘a new era of transparency to an industry which is far too often shrouded in secrecy’, says internal market commissioner
Austria’s finance minister demands UK government action against ‘havens for tax refugees’
Revenue & Customs Brief 05/13