What does the general election mean for the Finance Bill process?
With effect from 6 April 2015, the following come into force:
A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.
Jackie Wheaton (Moore Stephens) answers a query on the tax consequences of the liquidation of an LLP.
HMRC’s Director General for Business Tax, Jim Harra, talks about the department’s plans to incentivise agents to provide a service which benefits them, their clients and HMRC itself
HMRC’s chief executive, Lin Homer, announced last week in a Treasury Select Committee hearing that the French authorities have formally agreed that HMRC can share stolen HSBC Suisse customer account data with other law enforcement agencies and regulators, for the purposes of pursuing criminal off
The UK and Senegal signed a new double taxation convention on 26 February 2015. This convention has not yet entered into force.
The EC has published new VAT committee guidelines on the refund of VAT under Directive 2008/9 to taxable persons registered under the mini one-stop shop (MOSS).
Criticism of HMRC’s failure to prosecute HSBC Swiss tax evaders has been quite unfair, writes Jonathan Fisher QC (Devereux Chambers). There are problems with criminal prosecution and the decision to focus on tax collection through civil settlement is the right one. It makes little sense to criminally prosecute these cases.