Steve Edge gives his view on why the time is right for the introduction of a limited scope general anti-abuse rule of the type proposed
HM Treasury issued a joint statement announcing publication of the Model Intergovernmental Agreement to Improve Tax Compliance and to Implement FATCA.
Confidentiality of taxpayer information ‘has always been a fundamental cornerstone of tax systems,’ says OECD
The OECD has updated Article 26 of the OECD Model Tax Convention explicitly to allow tax authorities to request information on a group of taxpayers without naming them individually.
HMRC invited anyone with information about suspected tax fraud to call its ‘tax evasion hotline’ as it announced that a plumber who pleaded guilty to fraudulent tax evasion – contrary to the Taxes Management Act 1970 – had been jailed for 12 months.
There must be a distinction between ordinary tax planning and aggressive tax avoidance, says Exchequer Secretary
Mutual assistance between HMRC & South Africa Revenue Service
HMRC has paid more than £1m to informants in the last three financial years.
Nyree Craig explains why the UK's basic principle of non-cooperation is now a thing of the past.