Izza says parliament should address LPP issues in the light of changes in provision of legal services
‘HMRC recognises … that tax advisers play an important role in supporting responsible tax planning’
The tax system is lagging behind commercial reality in some respects, says CBI director-general
HMRC has offered a settlement opportunity for participants in certain tax avoidance schemes. Jonathan Levy examines the detail, and suggests there is a tension between this settlement opportunity and HMRC's overarching litigation and settements strategy.
James Hume and Steve Edge examine the issues to consider before engaging in substantive discussions with HMRC on the settlement opportunity for employee benefit trusts.
HMRC guidance
Reduction in corporation tax reflects ‘the change in the economic environment and falls in the rate of tax’, say PwC and the Hundred Group
‘Tax avoidance’ is a dangerous expression but abusive tax planning has become intolerable in a period of austerity, says Aaronson
HMRC stresses that ‘tax under consideration’ is not the same as tax owed or unpaid
Chief prosecutor’s targets include ‘tax consultants who push dishonest avoidance schemes'