VAT focus on a case centering on membership payments, by Vinny McCullagh
VAT: whether the recipient of a supply may appeal
HMRC taking proceedings in overseas court
Legal professional privilege for tax advice should be abolished, according to Deloitte’s head of tax policy, because it is usually only claimed in cases of the most ‘egregious’ tax planning.
Two thirds of applications accepted as part of a two-year trial of alternative dispute resolution (ADR) resulted in the disputes being either fully or partially resolved, HMRC said.
Decision could have ‘significant ramifications’ for taxpayers who have entered into similar arrangements, says employment tax expert
Employer deducting tax at basic rate
Angela Savin reviews the decision of the Upper Tribunal in Noor, and explains why we are back to where we were before Oxfam.
SI 2013/477
Ryan Hawthorne examines the Court of Appeal decision in Daniel.