There must be two or more distinct roles, says Andrew Roycroft
HMRC points to benefits of filing online
Wendy Walton reviews proposed changes to rules affecting private client advisers for which the consultation period is soon to close.
Andy Treavett considers the decision in Blumenthal which demonstrates how commercial concepts can be more susceptible to the Ramsay doctrine than technical legal concepts.
UK/Israel Agreement: income from UK pension
Decision ‘effectively writes a key part of Mr Osborne’s next three Budgets’
Reduced penalty is a reward for co-operation, says Baker Tilly
HMRC confirms expansion of Affluent Unit and Liechtenstein Disclosure Facility team
Threshold reduced from £2.5m to £1m
Monaco report estimated ‘lost revenue’ at £1bn based on comparison with US system