Andrew Goldstone and Jeffrey Lee (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in McQuillan, X-Wind Power, Mabbutt and Shah.
Ian Young responds to points raised by Andrew Hubbard about the new 2016 charter arrangements. The Charter Committee is now at the heart of the HMRC organisation. Ian Young explains how we got to the present position, right back to the first charter in 1986, and what HMRC will need to do to make Your Charter a positive feature of the UK tax system in the future.
Helen Buchanan (Freshfields Bruckhaus Deringer) examines the revised draft legislation and new draft guidance on the proposed corporate offence of failing to prevent facilitation of tax evasion.
A review letter from HMRC cancels discovery assessment, writes Nicole Kostic (RPC).
Paul McGrath and Robert Posgate (Withers) explain the reporting requirements and responsibilities of the register of people with significant control, which comes into effect from 6 April 2016.