TAX POLICY ADMINISTRATION

Michael Anderson and Katy Howard (Joseph Hage Aaronson) review the decision in Scotch Whisky, which provides helpful guidance on how a national court should apply the proportionality test in an EU law context.

Tim Smith and David Smith (Eversheds) report on the changes already due to take effect from April and look ahead to the likely changes in next month’s Budget.

Judicial review claim stayed

Penalty imposed on executors

In Graham Usher & Martin Perkins, executors of Terence Guy deceased v HMRC [2016] UKFTT 50 (29 January 2016), the FTT reduced a penalty for failure to report taxable income to nil. Terence Guy had died on 15 October 2012 and his executors had filed a...

On 11 February, the Public Accounts Committee held its latest evidence session into corporate tax deals, preceded by public statements from both Google and HMRC defending their respective positions.

The UK government has proposed a devolved funding model for Scotland which ‘essentially extends the Barnett formula so that it applies to devolved taxes as well as devolved spending’.

Preliminary issues relating to COP9 enquiry

Inaccuracy penalties