Former HMRC impact assessment programme manager Wendy Bradley raises concerns over the direct recovery of debts (DRD) consultation process.
The explicit declaration by the EU’s new competition commissioner that tax evasion is a priority in her new role ‘hints at imminent progress in the European Commission’s investigation into the tax affairs of Apple, Google and Fiat’, according to Heather Self (Pinsent Masons).
The tax transparency agenda is now relevant to all sectors, and brings with it compliance burdens, risks and opportunities. Businesses need to consider how they address this challenge by developing a proactive approach to transparency and wider tax governance, writes Tim Law (Engaged Consulting Ltd)
Go directly to jail; do not pass ‘go’; do not collect £200. Is HMRC’s approach getting out of hand, asks Peter Vaines, partner, Squire Patton Boggs
Are changes to the Liechtenstein disclosure facility (LDF) necessary to combat abuse? Gary Ashford of the Chartered Institute of Taxation (CIOT) considers what prompted the changes and what they mean in practice, while Robert Levy, executive partner Kuits Solicitor in Manchester, comment on how this fits into the changing tax avoidance landscape.
Can the trend for tax inversions survive an assault from the US Treasury department? Adam H Rosenzweig, professor of law at Washington University School of Law, assesses the situation.
Heather Self considers the changes made to the Model Tax Convention (MTC) and what these updates mean in practice.
James Bullock considers how effective the new ‘accelerated payments’ powers granted to HMRC will be in curbing tax avoidance schemes.
Financial secretary to the Treasury David Gauke MP has revealed that HMRC’s High Net Worth Unit – a specialist division which deals with the tax affairs of the UK’s wealthiest individuals – has brought in £1bn in compliance yield since it was set up in 2009.
Cathya Djanogly reviews the decision of the High Court in Privacy International on whether HMRC should have disclosed information about an investigation it was carrying out.