Former HMRC impact assessment programme manager Wendy Bradley raises concerns over the direct recovery of debts (DRD) consultation process.
Professionals have warned on potential difficulties surrounding tax issues on Scottish independence, in light of the Scottish referendum on 18 September.
The explicit declaration by the EU’s new competition commissioner that tax evasion is a priority in her new role ‘hints at imminent progress in the European Commission’s investigation into the tax affairs of Apple, Google and Fiat’, according to Heather Self (Pinsent Masons).
Condition for ‘special relief’
Angela Savin (Norton Rose Fulbright) examines HMRC’s recent guidance on its new powers in this year’s Finance Act.
Mark Middleditch (Allen & Overy) provides this month’s update, including: the limits of the purposive approach in tax avoidance cases; accelerated payments and DOTAS; draft changes on loan relationships and derivative contracts; notice clauses in tax indemnities; and the new HMRC Stamp Taxes on Shares Manual
Sara Luder (Slaughter and May) explains why politicians should think carefully about the consequences of proposed tax changes
Will the ‘no’ campaign tax proposals for Scotland influence the referendum, asks George Bull, senior tax partner, Baker Tilly
To tax relieve or not to tax relieve, that is the question, writes Chris Sanger, global head of tax policy, EY
Losses claimed out of time