COMPLIANCE

In the light of two recent surveys and HMRC’s evaluation, Paul Aplin OBE stakes stock of and considers the future for MTD.

Rupert Lee (Deloitte) examines Jersey’s newly introduced economic substance legislation.

Adam Craggs and Constantine Christofi (RPC) examine the legislation and recent case law concerning closure notices in relation to partnerships.

HMRC is providing assistance where practicable and enforcement when necessary, write Andrew Sackey and Jason Collins (Pinsent Masons).

The government has published a call for evidence on raising standards in the tax market. Whilst the government aims to target a minority of tax advisers, some of the approaches being considered would have a widespread impact, write Helen Mackey and Jannine Nicholas (Eversheds Sutherland).

Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Claire Miles (Willkie Farr & Gallagher) reports on the OECD's proposal requiring some online platforms to share data about their users with tax authorities.