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:
HMRC’s latest voluntary disclosure campaign – the solicitors tax campaign – is aimed at solicitors, whether practising alone, in partnership, or in a company.
The IRS has issued guidance confirming that jurisdictions that have an IGA agreed in substance prior to 1 July 2014 will continue to be treated as if they have the IGA in effect beyond the original 31 December 2014 deadli
Tax Journal's coverage of this year's Autumn Statement.