The Public Accounts Committee (PAC) yesterday published its Tax reliefs report following the House of Commons inquiry into tax reliefs and their administration in the UK.
According to the Financial Times (22 June), plans to recruit dozens of new judges have been drawn up to cope with a wave of litigation expected in response to a £7bn crackdown on tax avoidance that starts next month.
SDLT: time limit for amending a return
In the case of General Healthcare, the tribunal considered and issued guidance on the application of the lead case procedure to related cases where the lead case has chosen not to appeal the tribunal’s decision. Adam Craggs and Nick Fernyhough report.
Simon Yeo and Billal Malik consider the judgment in St Matthews (West) Ltd and others v HMRC on the legality of retroactive legislation.
Too often, of late, HMRC’s press releases have been misleading, as in the recent case of Bristol & West, writes Simon McKie
The European Commission has opened state aid investigations into the transfer pricing arrangements of Apple, Starbucks and Fiat. Jonathan Schwarz takes a look at the important points
While EY’s ‘2014 attractiveness survey’ puts the UK firmly at the top for attracting foreign direct investment, Chris Sanger argues it’s not quite ‘job done’
And tobacco prosections have fallen in UK
Detaining of goods pending forfeiture