Julie Hughff considers whether greater transparency in tax will help, and examines what steps are needed to achieve it.
Heather Gething and Andrew Cooke review the Supreme Court judgment in Prudential. Ian Young provides a view from the ICAEW.
Jayne Newton highlights practical concerns for clients
Aileen Barry believes that Charlton will be a landmark case on discovery assessments, providing guidance on what constitutes ‘discovery’, ‘information made available’ and ‘reasonably inferred’.
R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another
Chief prosecutor’s targets include ‘tax consultants who push dishonest avoidance schemes'
Late filing penalty will apply to a return filed after 31 January even if there is no tax to pay
Time frame remains challenging, says KPMG
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HMRC worked with members of its Employment Related Securities Forum to design the arrangement