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
Advertisements will appear later this month
HMRC worked with members of its Employment Related Securities Forum to design the arrangement
The 31 January deadline dominates the workload for private client advisers but, as David Barton explains, the Autumn Statement and draft 2013 Finance Bill has brought pension planning and the restructuring of property ownership to the fore.