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ANTI AVOIDANCE


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

HMRC application for decision to be set aside

The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations, SI 2013/2571, prescribe arrangements which enable or might be expected to enable a person to obtain a tax advantage in relation to ATED, and which a promoter is required to notify to HMR

The UK and Isle of Man governments signed an intergovernmental agreement (IGA) to ‘improve international tax compliance’ on 10 October.

Accountancy firm Deloitte has reported that on 1 October, the tax committee of the Business and Industry Advisory Committee (BIAC) to the OECD had a meeting with the OECD to discuss the ongoing base erosion and profit shifting (BEPS) project.

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