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
Quantum of betting business takings
Closure notices and discovery assessments
The tax transparency agenda is now relevant to all sectors, and brings with it compliance burdens, risks and opportunities. Businesses need to consider how they address this challenge by developing a proactive approach to transparency and wider tax governance, writes Tim Law (Engaged Consulting Ltd)