In its report on the work of HMRC’s High Net Worth Individuals Unit, the public accounts committee has demanded an explanation of falling tax receipts and the department’s ‘dismal record’ in investigating and prosecuting evasion by wealthy taxpayers.
The Parent-Subsidiary Directive and tax avoidance
Are edible flowers food?
Is a motor home a caravan?
Condition of occupation removed by the time of the hearing
Application for adjournment
Reduction of penalty for late registration
Heather Self (Pinsent Masons) looks at the possible implications of the way this brings into effect a key recommendation from the BEPS Action 6 report.
The UK Supreme Court ruled this week by a majority that an Act of Parliament is required for the UK government to authorise the triggering of TEU article 50, in its highly anticipated judgment in R (on the application of Miller and another) v Secretary of state for exiting the European Union
The Department for Business, Energy and Industrial Strategy is consulting until 17 April on a document setting out the government’s new collaborative approach to industrial strategy.