Jolyon Maugham (Devereux Chambers) writes that morality has its uses. As a tool for delivering tax outcomes it is highly imperfect, but the law falls into disrepair when it does not keep pace with changing mores.
Tolley commentary on the draft tax legislation for Finance Bill 2015
HMRC has said it has secured ‘almost all’ of the disputed tax due from the first group of tax avoidance scheme users to receive accelerated payment notices.
The Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) Regulations, SI 2014/3237, come into force on 31 December 2014.
HMRC moving in right direction, says stakeholder report, while IFS scrutinises publishes discussion papers on HMRC's discretionary powers and the role of the OTS
Fighting a lead case direction
The NCA and the raising of discovery assessments
The Fair Tax Mark’s first licensed assessor, Tim Law (Engaged Consulting Ltd), explains how it can help deliver independent accreditation for the scheme
George Osborne’s Autumn Statement contained good and bad news on the deficit but the underlying message is that the public finances are still a long way from being fixed, David Smith reports
The following measures, announced at last week’s Autumn Statement, take place with immediate effect: