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
With the Queen’s Speech opening a new session of Parliament last week, Chris Sanger takes a look at the key tax points. Plus: talking points
The European Commission has opened three in-depth investigations to examine whether decisions by tax a
The City of London Law Society’s Revenue Law Committee has bemoaned the government’s ‘lack of respect for legislation as the only proper source of law, and over reliance on guidance’ as a source of uncertainty in taxation policy, in its response to the Office of Tax Simplification’s review on tax
And FB 2014 continues progress with amendments
Jurisdiction of the FTT to hear VAT appeals
Penalty imposed for one day delay
Application by HMRC for appointment of provisional liquidators