Lakshmi Narain highlights the issues for advisers to consider this month, including the imminent deadline for HMRC's campaign targeting businesses which haven't made VAT returns.
Negligible value claims is a topic of interest to both individuals and corporates. Paul Howard and Martin Mann provide your refresher guide to the rules.
Jeff Webber answers a query on the tax issues when QCBs go bad.
We don’t need a GAAR, says ACCA’s head of tax
Richard Murphy told peers last week that the proposed GAAR was ‘a very narrow piece of work’
The tax system is lagging behind commercial reality in some respects, says CBI director-general
Peter Vaines writes that some of the changes in the draft Finance Bill measures on the statutory residence test are positively unhelpful
HMRC has offered a settlement opportunity for participants in certain tax avoidance schemes. Jonathan Levy examines the detail, and suggests there is a tension between this settlement opportunity and HMRC's overarching litigation and settements strategy.
HMRC guidance
‘Tax avoidance’ is a dangerous expression but abusive tax planning has become intolerable in a period of austerity, says Aaronson