Kevin Smith and Richard Doran look at the effect on taxpayers challenging HMRC by judicial review
HMRC’s tax assurance commissioner publishes his first annual report on resolving disputes.
Adam Craggs and Jonathan Levy on ability to apply for a direction that the tax department issues a closure notice
Applications are invited from suitably qualified and experienced individuals to be a member of the general anti-abuse rule (GAAR) advisory panel.
James Bullock looks at the activist group's failed attempt to challenge HMRC
‘George Osborne is finalising measures to clamp down on two of the world’s most notorious tax havens.
‘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