Helen Lethaby considers whether HMRC is at risk of over-egging the pudding with its proposed changes to the DOTAS rules, and reviews HMRC's recent victories in tax avoidance cases.
Andy Goodman considers how some of the ‘mainstream’ taxefficient incentive structures may be viewed in light of the current debate on the moral acceptablilty of tax planning.
This month's international briefing by Chris Morgan focuses on US FATCA developments and a recent opinion of the Advocate General which challenges the conclusions of the court in Marks & Spencer.
James Welch answers a query on R&D relief for software development
KPMG welcomes progress on advance pricing agreements
There is a risk that revised controlled foreign companies rules will encourage transfer of profits into tax havens, says International Development Committee
Expert welcomes focus on 'the cold hard reality of litigating tax avoidance schemes'
‘Whitehall departments are braced for more spending cuts after plunging tax receipts left the Treasury facing the prospect of a new black hole in the public finances this autumn.
‘Treasury ministers are considering the introduction of German-style “mini jobs”, which exempt workers from tax and national insurance, as part of a swathe of labour reforms to reboot the economy.
Young adults are more likely than their elders to consider using tax havens, survey finds