OECD secretary general Angel Gurría welcomed Andorra’s steps to strengthen international tax co-operation, after it became the 60th signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
Helen Adams answers a query on HMRC’s follow-up letters to Swiss account holders under the UK/Swiss tax agreement.
Rob Smith of DLA Piper looks at the UK's new intergovernmental agreements with Guernsey and Jersey
Patrick Stevens offers a defence of eurobonds following the series of reports in The Independent
The government has published a technical explanation and draft legislation on reducing avoidance involving ‘compensating adjustments’ in the transfer pricing code, in order to stop people avoiding tax by using rules know
Jayne Newton takes a look at the recently signed UK/Isle of Man intergovernmental agreement and its significance
This week, The Independent ran a series of special reports on tax avoidance involving Eurobonds, revealing how ‘more than 30 UK companies, including some of the UK’s most recognisable brands, are benefiting from this legal tax loophole, known as the quoted Eurobond exemption’, as well as
Loss carried back: whether penalty due
Requirement to file VAT returns online
Application for disclosure of documents