Ashley Greenbank and Martin Zetter consider the growing use of OECD principles in tax reform
Tax body calls for fundamental review of how the UK should tax gains on immovable property owned by non-residents
ICAEW briefing warns that high income child benefit charge will be open to legal challenge
Greek magazine editor was arrested after publishing names of Greeks said to hold HSBC accounts in Switzerland
Some due diligence timelines extended to January 2014
Tax Faculty warns that the ‘real losers’ will be ordinary small and medium sized businesses
HICBC will create problems in some ‘basic’ situations, tax expert tells MPs
Any immediate changes should be viewed as an interim step, says CIOT
‘We are delighted that … we are able to make these two men pay for their cynical action’, says HMRC
Wendy Walton and Gemma Davies examine recent developments, including the first tribunal ruling on what constitutes reasonable care where a taxpayer has engaged an agent to act on his behalf.