HMRC has published the following:
Supply of management services by holding company
Unauthorised payment charges imposed on pension schemes
Taxation of reward schemes
SDLT sub-sale relief
Had HMRC acted unreasonably?
Gabon, Hungary, Indonesia, Lithuania, Malta, Mauritius and the Russian Federation have signed the multilateral competent authority agreement for automatic exchange of country-by-country reports, bringing the total number of signatories to 57 countries.