Lead cases: what should happen when the lead case loses and does not appeal?
The taxpayer cuts through a ‘procedural thicket’ to achieve victory in this retirement benefit scheme case, writes Adam Craggs
The budget deficit is coming down, but more slowly than hoped. The weakness of corporation tax receipts is a prime cause, as David Smith reports
Non-domiciled taxpayers are paying record amounts of tax on income that they generate in the UK, according to figures obtained by the law firm Pinsent Masons.
HMRC more than doubled the number of investigations it made into claims for Gift Aid last year, says accountancy firm Wilkins Kennedy.
HMRC has published guidance on the new anti-avoidance measure introduced by Finance Bill 2014, which prevents non-trading finance profits of a CFC from being regarded as a qualifying loan relationship where an arrangement to transfer profits out of the UK exists.
According to the Financial Times (28 April 2014), George Osborne ratcheted up the pressure on offshore tax evaders as he promised ‘tough action domestically’ and a pioneering global agreement on transparency.
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