Charles Yorke (Allen & Overy) reviews the Supreme Court’s decision in Anson v HMRC and its wider impact on entity classification.
Retrospective legislation was lawful
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.