Reasonable excuse for late payment
Helen Miller and Thomas Pope (Institute for Fiscal Studies) examine the latest tax receipts for 2015/16 and ask whether the government’s policies – which have changed their composition – have been part of a clear and coherent strategy.
Middle-market businesses in the US (those with revenues between $50m and $1bn) expect to be ‘significantly impacted’ by the OECD’s BEPS action plan, according to a survey of 494 international business leaders carried out by US accounting and consulting firm RSM US LLP.
Information notices and non-resident taxpayers
Jurisdiction to make cost orders
The FTT’s jurisdiction in the absence of a statutory review
Helen Buchanan (Freshfields Bruckhaus Deringer) examines the revised draft legislation and new draft guidance on the proposed corporate offence of failing to prevent facilitation of tax evasion.
The Select Committee on Statutory Instruments believes the government has not enacted sufficient powers for the anti-avoidance provision in the recent Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations and has reported the instrument for the special attention of t