The Isle of Man, Jersey and Guernsey have all confirmed that they will join the Multilateral Convention on Mutual Tax Assistance.
A ‘backstop’ to existing anti-avoidance rules is considered by Mark Joscelyne and Mark Spinney
Punam Birly explains the latest move to tackle avoidance of income tax and NICs
HMRC has issued on its website revised guidance notes, draft regulations, and a Tax Information and Impact Note (TIIN) on the Foreign Accounts Tax Compliance Act (FATCA). The updated guidance notes outline when a trust can be defined as an ‘investment entity’ or not under the new rules.
HMRC won before the First-tier Tribunal in J Myers v HMRC (and related appeals) (TC02703 – 17 May), a case involving a ‘highly complex’ tax avoidance scheme in
Applications are invited from suitably qualified and experienced individuals to be a member of the general anti-abuse rule (GAAR) advisory panel.
Simon McKie on the Supreme Court's decision about what remains an important remedy
A new EU law requiring multinationals to report profits and taxes on a country by country basis may be introduced within a few months, reports have suggested after the European Council agreed to strengthen measures to tackle tax evasion and avoidance.
James Bullock looks at the activist group's failed attempt to challenge HMRC
Sharon McKie tests the legislation's limits, uncertainties and anomalies