Expert statement or witness statement?
Judicial review of information notices
Disproportionate default surcharge
Availability of partnership losses to individual partners
Jason Collins, partner at Pinsent Masons, looks at the key issues arising from the revision of the European Union Savings Directive (EUSD) and examines the relationship between the various global tax information sharing regimes.
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
No safe havens sets out an increasingly tough approach from HMRC on tackling avoidance on offshore income. Tina Riches asks whether it is now time for a proper debate on HMRC’s powers.
BKL Tax looks at the case of Horner, where the taxpayer sought damages from the promoters of a failed tax avoidance scheme
HMRC needs a change in approach rather than more powers if it is to improve its efforts to tackle tax evasion, according to tax professionals, following the release of HMRC’s updated strategy document No Safe Havens 2014
The president of the Upper Tribunal (Tax and Chancery Chamber), Mr Justice Warren, and the president of the First-tier Tribunal (Tax Chamber), Judge Colin Bishopp, have jointly announced that due to retirements from the tax judiciary and an increasing workload, a