TAX POLICY ADMINISTRATION

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.

Bermuda’s deputy premier and minister of finance, the Hon. E.T.

Having previously agreed the terms of its intergovernmental agreement (IGA) in substance on 27 May 2014, Barbados became the 47th jurisdiction to officially sign an IGA with the USA for the implementation of FATCA on 17 November 2014.

Examining recent developments for Scotland, Wales and Northern Ireland