HMRC defends exclusion of P14 returns from the scope of ESC A19
‘These criminals have collectively cost the taxpayer over £765m,’ says Exchequer Secretary
Those with outstanding 2009/10 returns have been offered favourable penalty terms
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