HMRC stresses that ‘tax under consideration’ is not the same as tax owed or unpaid
Aggressive tax planning has been achieved ‘with the complicity of governments themselves to cope with tax competition’, says senior OECD tax official
House of Lords committee will question anti-avoidance campaigner Richard Murphy and leading tax advisers
The tax needs of the UK’s key ‘middleweight business’ sector been neglected, Stephen Herring writes
Views from practitioners on aspects of the draft Finance Bill, including the further entrepreneurs’ relief enhancement to EMI share options (Peter Rayney) and ‘implementation’ of the Philips judgment (David Milne QC).
Annette Morley considers a claim to the annual investment allowance
Representatives of the big four accountancy firms are set to be quizzed by the Commons public accounts committee at the end of this month, as MPs continue their investigation into tax avoidance.
SI 2013/13
SI 2013/5
City AM editor says the technological revolution, not tax policy, is the ‘real reason’ for HMV’s demise