Paul Aplin on the aspirations for HMRC
William Watson welcomes HMRC’s latest attempt to resolve the tax issues arising where debt is subject to non-standard terms as to the payment of the principal and/or interest, but says there is further work to do.
Kate Alexander compares the intellectual property regimes in other EU member states to that of the UK’s, and analyses the potential challenges to the UK patent box regime and their impact.
The UK and Isle of Man governments signed an intergovernmental agreement (IGA) to ‘improve international tax compliance’ on 10 October.
The Office of Tax Simplification (OTS) is carrying out a project to identify and measure the factors responsible for tax complexity. As part of the project, definitions in tax legislation have been considered.
George Osborne’s deficit reduction programme looked to have stalled just a few months ago. Recent evidence suggests it is starting to get back on track, David Smith writes.
The following draft Orders in Council have been laid before the House of Commons for approval:
HMRC has published Revenue & Customs Brief 28/2013, setting out its policy on withholding repayment claims in avoidance cases.
Who could be caught by reform proposals on ‘high-risk promoters’? Jonathan Levy considers the likely impact of HMRC’s latest consultation.