The Court of Appeal has handed down the latest judgment in the M&S group relief case. Alison Last assesses the impact of the decision.
Robert Langston outlines how commissionaire structures operate and the resulting tax risks following the Dell and Zimmer cases.
Helen Lethaby reviews the latest developments, including anti-avoidance concerning manufactured overseas dividends.
Robert Gaut and Sarah Gabbai provide a case study setting out the tax issues for a US manufacturing group which migrates its non-US operations to the UK
Daniel Hemming on expediting the closure of an enquiry into a CT return
HMRC has published a list of foreign deposit protection schemes that are comparable to the UK’s Financial Services Compensation Scheme.
The National Audit Office is to ‘examine the reasonableness’ of some of the larger tax settlements reached by HMRC and report in confidence to MPs.