TAX POLICY ADMINISTRATION

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.

Late filing and reasonable excuse

Refusal to give a ruling is not a decision

Default surcharge and human rights

Chris Sanger (EY) examines the smorgasbord of tax measures announced this week

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.

HMRC’s high profile clamp-down on suspected tax avoidance has pushed the backlog of tax disputes waiting to be heard to a new record high of 27,246, with a particular surge in the number of high-value cases lodged with the Upper Tax Tribunal, according to law firm Pinsent Masons.