COMPLIANCE

David Whiscombe considers the recent decision of the Supreme Court in Cotter.

HMRC is inviting business start-ups to take part in four live webinars on Saturday 7 December 2013 as part of ‘small business Saturday’. The 60-minute webinars, run by HMRC, are aimed at new and prospective businesses and there will be opportunities for questions.

Exchequer secretary to the Treasury, David Gauke, spoke at HMRC’s stakeholder conference on compliance on 7 November.

The Public Accounts Committee (PAC) conducted a hearing into HMRC’s annual report and accounts for 2012/13 on Monday. During the often quite heated exchange, Edward Troup, HMRC’s tax assurance commissioner, told the PAC that the tax recovered from a...

Rob Smith of DLA Piper looks at the UK's new intergovernmental agreements with Guernsey and Jersey

HMRC has announced it is exploring new ways to target its business records checks (BRCs) programme in the Edinburgh, Glasgow, Leeds, Bradford and Stockport areas.

Views from senior in-house tax experts on how the corporate tax function will evolve and the future for outsourcing.

The UK and Isle of Man governments signed an intergovernmental agreement (IGA) to ‘improve international tax compliance’ on 10 October.

HMRC has published its Business Plan update for 2013/14, in which it restates its determination to clamp down on tax avoidance and evasion, using new technology, a ‘raft of new campaigns and taskforces’ and legislation aimed both at tax avoiders and scheme promoters, writes Dawn Register.

Who could be caught by reform proposals on ‘high-risk promoters’? Jonathan Levy considers the likely impact of HMRC’s latest consultation.