TAX POLICY ADMINISTRATION

The Times reported (13 January) that James Anderson – manager of Scottish Mortgage Investment Trust, one of Britain’s biggest shareholders in Amazon, Google, Facebook and Apple – warned the companies ‘not to be so aggressive in avoiding UK corporation tax’.

A new blog titled ‘HMRC working with tax agents’ will keep agents up to date with the introduction of new digital services and provide a ‘more immediate’ way of getting their views, said Theresa Middleton, director of HMRC’s business customer and...

HMRC published a further reminder of the 31 January tax return filing deadline for taxpayers who may be liable to the new high income child benefit charge.

Sentencing for conspiracy to cheat the public revenue

Closure notice

Reasonable excuse

David Whiscombe examines Boyle, a First-tier Tribunal decision on a contractor loan scheme of the kind currently being challenged by HMRC

Peter Cussons reviews the latest instalment in the long-running FII GLO saga

Rupert Shiers and Michael Conlon QC set out the likely areas for dispute in direct tax, indirect tax and transfer pricing for the year ahead.

The prospects for 2014 are good, with growth set to exceed 2013’s unexpectedly strong performance. But interest rates should stay low, David Smith reports