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.
HMRC has confirmed, in Revenue & Customs Brief 18/2013: VAT, tax avoidance using offshore entities – ECJ judgment in Newey, that it will continue to investigate what it considers to be artificial contractual relationships established for tax avoidance purposes and look through to the
The retrospective legislation is unfair to taxpayers, says Kelly Stricklin-Coutinho
HMRC’s tax assurance commissioner publishes his first annual report on resolving disputes.