The seventh meeting of the OECD’s Forum on Tax Administration, held in Buenos Aires last week, brought together heads of tax administrations from 43 countries as well as business leaders.
Notional interest payments under ‘Ponzi’ scheme
Taxpayers who are not under investigation but want to admit to tax fraud may ask HMRC to consider their suitability for a new contractual disclosure facility (CDF), HMRC announced last week.
The Value Added Tax (Amendment) Regulations, SI 2012/33, amend the principal VAT regulations to extend the requirement for VAT returns to be submitted electronically.
Anthony Thomas considers what action is needed to help improve HMRC's relationship with the tax profession.
Jennie Rimmer sets out some of the issues for Tax Directors to consider this year, and Rob Clayton (below) provides an in-house view on CFC reform.
HMRC figures show that significant progress has been made in resolving transfer pricing issues with companies since a new approach was adopted in 2008, the department announced.