A Scottish government report published last week urged the UK government to make changes to oil and gas taxation in the 2015 Budget, which has been scheduled for 18 March.
Qualifying trade
Negligence by tax advisers
Disposal of a company and contingent liability
Dominic Robertson (Slaughter and May) reports on the likely changes needed to group structures in light of BEPS, state aid challenges and the diverted profits tax
The election is the big event this year, and the outcome is unpredictable. Arguments about tax will feature heavily in the campaign, as David Smith reports
FII group litigation: quantum and remedies
Curtailment of right to recover tax unlawfully paid
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.