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TAX POLICY ADMINISTRATION


Incomplete SDLT return

Dilatory behaviour and barring orders

Mark Middleditch (Allen & Overy) provides an update of recent developments, including: the announcement of new rules on hybrid mismatches; the high-risk promoters regulations; euro conversion clauses; FATCA; and the EC investigation into the Irish tax rulings over Apple

The tribunal gets itself into a difficult position, writes Graham Elliott (Withers)

The International Consortium of Investigative Journalists (ICIJ) has published leaked documents setting out tax deals that some of the world’s largest multinational corporations struck with Luxembourg.

HMRC has announced that two-thirds of the 800 biggest businesses operating in the UK are under enquiry. Jennie Granger, director general of enforcement and compliance at HMRC, told an HMRC stakeholder conference that most of the enquiries cover multiple issues.

Striking off

Adjournment due to chronic ill health

Contract settlements and the tax tribunals

Jurisdiction of the tax tribunals to hear connected appeals

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