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
VAT repayment claim by the recipient of a supply
HMRC has strengthened its organisational approach to tax avoidance by creating a new Counter-Avoidance Directorate. We talk to David Richardson, its first director, about its operation
Do the accelerated payment proposals to tackle mass marketed tax avoidance go too far? Jolyon Maugham and Sophie Dworetzsky set out opposing views