The Supreme Court has refused the taxpayer permission to appeal in Vocalspruce [2014] EWCA Civ 1302, ‘because the application does not raise an arguable point of law of general public importance which ought to be considered by the Supreme Court at this time bearing in mind that the case
The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
HMRC has published the March 2015 figures for tax and NIC, showing an increase over the March 2014 figures in receipts for corporation tax (£1.93bn compared to £1.50bn, an increase of 28.6%), income tax (£13.45bn compared to £12.65bn, an increase of 6.4%), NIC (£9.57bn compared to £9.06bn, an inc
Ahead of next week’s general election, a new ComRes poll of UK marginal constituencies has indicated that tax avoidance could prove to be a decisive election issue as it reveals that 88% of adults in these marginal constituencies believe tax dodging by large companies is morally wrong, even if it
Information notices and statutory records
Default surcharge and late repayment by HMRC
Awareness of the penalty regime and reasonable excuse
Failure of a capital loss scheme
The Chartered Institute of Taxation is running an online survey, closing Tuesday 5 May 2015, for those with experience of taking an appeal to the First-tier Tribunal.
Macklin v HMRC concerned where a pension plan was established for the purpose of double tax treaty relief. Jonathan Schwarz (Temple Tax Chambers) considers the case and its implications