Validity of VAT assessment
Hearing in the absence of the taxpayer and scope of an information notice
HMRC witnesses
Whether reasons for s 80 claim could be amended
Heather Self considers the changes made to the Model Tax Convention (MTC) and what these updates mean in practice.
James Bullock considers how effective the new ‘accelerated payments’ powers granted to HMRC will be in curbing tax avoidance schemes.
The Upper Tribunal has now handed down the eagerly awaited judgment in HMRC v Murray Group Holdings and others, better known as ‘the Rangers case’. Robert Waterson and Adam Craggs review the lessons from the decision, which resulted in a loss for HMRC in its campaign against EBTs that it is likely to appeal.
Ray McCann argues that HMRC might come to regret accelerated payment notices
HMRC has filed 4,147 winding-up petitions in the courts in the tax year ended 31 March 2014 – an increase of 11% on the previous year when it submitted 3,733 requests, says LDF, a finance provider.
The OECD has released the full version of a new global standard for the exchange of information between jurisdictions.