TAX POLICY ADMINISTRATION

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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The Supreme Court decision in the civil case of Jones will herald a relaxation of the limitation on appeals to questions of law, and has already been wielded in recent tax cases, write Jolyon Maugham and Ryan Hawthorne

The Public Accounts Committee (PAC) conducted a hearing into HMRC’s annual report and accounts for 2012/13 on Monday. During the often quite heated exchange, Edward Troup, HMRC’s tax assurance commissioner, told the PAC that the tax recovered from a...

Adam Craggs and Nigel Brook review Michael Freeman, a recent tribunal decision on when HMRC can raise a discovery assessment under TMA 1970 s 29

Helen Adams answers a query on HMRC’s follow-up letters to Swiss account holders under the UK/Swiss tax agreement.

Rob Smith of DLA Piper looks at the UK's new intergovernmental agreements with Guernsey and Jersey

Patrick Stevens offers a defence of eurobonds following the series of reports in The Independent