Tax campaigners insisted on Tuesday that the OECD’s review of the international tax system should not rule out the option of unitary taxation, while leading tax professionals warned that such a regime would create significant practical difficulties.
“HMRC stepped up its crackdown on tax evasion on Tuesday, publishing its second list of ‘deliberate tax defaulters’ on its website. The list includes 15 names owing more than £25,000 in tax, including two pub landlords and a kebab shop owner.
HMRC published new guidance on 8 May to help taxpayers decide whether they are resident in the UK.
“More than 100 of Britain's richest people have been caught hiding billions of pounds in secretive offshore havens, sparking an unprecedented global tax evasion investigation.
Miles Dean comments on recent debate concerning Google’s tax affairs
Helen Lethaby gives her view on the impact of HMRC’s guidance on the GAAR, and comments on the recent decisions in Fidex and Bristol & West.
Simon Airey examines how the various new disclosure facilities compare with the LDF.
‘The latest revelation about the UK tax authorities’ excruciating battle with Goldman Sachs shone more unfavourable light on HMRC’s conduct last week.
UK businesses should only engage in “reasonable tax planning that is aligned with commercial and economic activity and does not lead to an abusive result”, the CBI said yesterday in a statement of tax principles designed to “advance the debate on responsible managem
All British overseas territories with significant financial centres have now signed up to “greater levels of transparency” of accounts held in those jurisdictions, HM Treasury announced on 2 May.