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.
Ben Roberts (RPC) compares s 75A with the GAAR, in light of the recent decision in Project Blue.
The second in a series of special reports on the BRIC countries. Martin Jaycock, Alberto Bertocco and Joyce Palmer-Antunes give an overview of the Brazilian tax regime, and examine the corporate environment, incentives, compliance and cross-border issues.
HMRC has published revisions to its guidance on the senior accounting officer (SAO) regime, the details of which are set out in Revenue & Customs Brief 19/13.
Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.