‘It is clear from the responses … that a more desirable outcome would be a more consistent application of the current form of ESC A19’
EU member states have ‘intensified their political will to act’, says tax commissioner
On 17 January 2013, the US Treasury Department published the final regulations implementing FATCA. Reed Carey summarises the important changes in the final regulations and looks ahead at the expected developments.
FA 2011 provisions apply to returns made in 2013
We must help authorities to identify those that owe taxes, says tax commissioner
Publication ‘sends a clear signal that cheating on tax is wrong’, says Gauke
UK and Isle of Man strike deal on automatic exchange of information
Izza says parliament should address LPP issues in the light of changes in provision of legal services
Time frame remains challenging, says KPMG
HMRC accepts representations on FA 2011 Sch 23 framework