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.
Pinsent Masons reports
Taxpayers who did not file their personal tax return on time, because they had not allowed enough time to receive their ID, password and activation code from HMRC, may be able to avoid a penalty.
HMRC has published draft legislation which identifies 11 ‘threshold’ conditions targeting specified behaviours by promoters of tax schemes, and provides for a ‘conduct’ notice to be issued to those promoters.