Public Accounts Committee says it is unclear how public sector organisations can obtain tax ‘assurance’
‘Considerable incentive’ to operate through a limited company remains
Restricted securities
The disclosure of tax avoidance schemes (DOTAS) regime has come a long way since its introduction in 2004, Jim Harra writes.
Patrick Cannon reviews HMRC's much publicised Tribunal victory
HMRC says figures are not indicative of number of companies entering into avoidance in any year
HMRC defends ‘strong record of success’ and considers whether to appeal
Wendy Walton reviews proposed changes to rules affecting private client advisers for which the consultation period is soon to close.
Andy Treavett considers the decision in Blumenthal which demonstrates how commercial concepts can be more susceptible to the Ramsay doctrine than technical legal concepts.
Why HMRC should have a place on the advisory panel: Richard Baron writes.