Reasonable excuse for late submission of return
William Watson welcomes HMRC’s latest attempt to resolve the tax issues arising where debt is subject to non-standard terms as to the payment of the principal and/or interest, but says there is further work to do.
Kate Alexander compares the intellectual property regimes in other EU member states to that of the UK’s, and analyses the potential challenges to the UK patent box regime and their impact.
Richard Carson comments on the Upper Tribunal decision in HMRC v Lloyds TSB Equipment Leasing on a targeted anti-avoidance rule.
Paul Radcliffe on the news that the OECD is developing a model competent authority agreement
HMRC has published a new spotlight about an employee bonuses tax avoidance scheme involving restricted securities.
According to Deloitte, the application for leave to appeal to the Supreme Court by Airport Development and Investments Limited (ADIL), the company formed to take over the British Aviation Authority (BAA), has been refused.
OECD secretary general Angel Gurría welcomed Andorra’s steps to strengthen international tax co-operation, after it became the 60th signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
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