The Knowledge, Analysis and Intelligence (KAI) directorate is HMRC’s central analytical team, which provides analysis and research on all areas of the tax system to HMRC and HM Treasury. Mike Hawkins, deputy director of KAI’s Enforcement and Compliance team, answers Tax Journal’s questions on HMRC’s research agenda.
HMRC is unable to answer FOI request on the Lagarde list, writes John Barnett (Burges Salmon).
It has been ten years since the merger of the Inland Revenue and Customs and Excise. A root and branch review of HMRC is now needed to ensure we have a department that is fit for purpose, writes Jonathan Riley (Grant Thornton).
Peter Halford (PwC Legal) considers AG Kokott’s opinion in the ‘Austrian goodwill’ case, including its implications for the Commission’s appeals to the CJEU in the ‘Spanish goodwill’ cases.
Tony Beare (Slaughter and May) examines the recent eagerly anticipated First-tier Tribunal decision of Next Brand Ltd v HMRC on dividend boosters.
Australia, like the UK, has announced new measures countering the diversion of profits by multinationals, writes Heather Self (Pinsent Masons). The measures increase the pressure on the US to engage with the OECD’s BEPS project.
The CIOT, ATT and LITRG have all welcomed a comprehensive HMRC review on tax penalties. They have each submitted responses to HMRC penalties: a discussion document published on 2 February 2015, which called for comments by 11 May.
The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations, SSI 2015/184, come into force on 1 June 2015.
The OECD invites comments by 12 June 2015 on a new discussion draft for action 7 of the BEPS action plan (see www.bit.ly/1HmYCwj). This reflects comments received on the first discussion draft published in October 2014.
George Osborne has announced that there will be a Summer Budget on Wednesday 8 July. HM Treasury has also invited comments on what the public would like to see in the forthcoming Budget. Representations can be made via a short survey or by email and must be submitted by Friday 5 June.