Market leading insight for tax experts
View online issue

TAX POLICY ADMINISTRATION


In the three months prior to the 31 January filing deadline, taxpayers reported 23,247 phishing emails to HMRC – up 47% on the same period a year earlier.

The Institute for Fiscal Studies (IFS) has warned the three main political parties that their plans for more tax cuts will do little to help the low paid, the Financial Times reported.

Reasonable excuse: genuine belief

Duty fraud: validity of confiscation orders

Application for postponement of tax

What changes are the new OECD draft guidelines proposing? Bill Dodwell, head of the tax policy group at Deloitte, considers when the changes will take effect and what companies can do to prepare now. 

Philip Fisher examines a recent tribunal victory for HMRC concerning dividend waivers that could have wider implications

Ed Balls has pledged that a Labour government will restore the top rate of tax to 50%, risking that the party will be seen as anti-business. David Smith reports

Lord MacGregor, chairman of the House of Lords Economic Affairs Committee and the Finance Bill Sub-Committee, explains the role of the committee and the topics it is examining

Richard Jeens considers HMRC’s two recent consultations on tackling avoidance.

EDITOR'S PICKstar
Top