Nigel Doran (Macfarlanes) examines the new anti-avoidance rule
Failure of a capital loss scheme
The director of the OECD’s centre for tax policy and administration, Pascal Saint-Amans, has talked of being ‘embarrassed’ over the UK’s diverted profits tax legislation (DPT).
Tori Magill (Pinsent Masons) answers a query on the validity of a discovery assessment received by a taxpayer who participated in a marketed tax avoidance scheme.
Robert Field and Julian Pike (Farrer & Co) explain why ‘no comment’ is no longer an acceptable response to a media story on tax
Actions have consequences: for HMRC as much as for taxpayers, writes BKL Tax
The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations, SI 2015/945, ensure that, with effect from 17 April 2015, employees of promoters resident outside the UK are not excluded as promoters in the event that their employer does not disclose under DOTAS, and th
New tax reports: The Public Accounts Committee has published its 49th and 50th reports of this session, The effective management of tax reliefs and Improving tax collection, following evidence given to the PAC from Jim Harra (HMRC director general of business ta
The Finance Bill rules on the diverted profits tax (DPT) incorporate changes made in response to the informal consultation on that topic.
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