Revenue & Customs Brief 9/2015 sets out HMRC’s position on the Littlewoods case.
The UN Conference on Trade and Development's World Investment Report 2015 argues that corporate tax anti-avoidance discussions should focus more on investment policy in developing countries and proposes a set of guidelines for coherent international tax and investment policies.
Expert insight on one of the most powerful weapons in HMRC's arsenal
Does the Supreme Court judgment in Pendragon represent a shift of emphasis? Can offshore schemes of the Newey-type scheme survive? Michael Conlon QC and Rebecca Murray (Temple Tax Chambers) examine the impact of recent case decisions on VAT planning arrangements.
HMRC has issued a final reminder about the settlement opportunity for individuals who engaged in contractor loan schemes in tax years up to 5 April 2011. The chance to sign up for the settlement opportunity will close on 30 June 2015, with no further deadline extensions.
The launch of the Fair Tax Pledge took place this week, aimed at UK individuals and sole traders wishing to pledge to their commitment to tax transparency and a ‘fair and effective tax system’.
The FT reported (17 June) that a number of major US companies have warned investors of the potential financial impact of UK’s new diverted profits tax (DPT) which came into force in April.