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.
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.