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.
The Law Society has released a position paper expressing its belief that, in recent years, there has been a tendency on the part of government to allow the rule of law in taxation to risk being eroded in the interests of making the executive more effective, and makes a number of proposals as to h
‘With a Conservative government now confirmed, higher earners will be trying to do their sums to work out whether they are a winner or loser,’ says Tim Stovold, head of tax at accountants Kingston Smith.
Australia announced that it will be introducing two new tax measures in its Budget on Tuesday.
Faced with a variety of tax challenges, the chancellor needs to spell out a unifying theme in his forthcoming Budget, writes George Bull (Baker Tilly)
HMRC is increasingly charging penalties to companies and senior accounting officers in respect of failures under SAO legislation. Lucy Sauvage and Ed Dwan (BDO) urge businesses to consider the impact on their reputation and their relationship with HMRC
75 in-house tax directors and heads of tax from large companies share their views on the coalition government's tax policies and priorities for a new government.
The votes have been counted and the results are in. Patrick Stevens, tax policy director at the Chartered Institute of Taxation, and Chris Lee, tax adviser and founder of Fiscability UK, consider possible tax policy changes under the new government.