HMRC has published a summary of the alternative dispute resolution (ADR) pilot for large or complex cases ranging across businesses, public bodies and individuals. The pilot started in June 2011 following the publication of the refreshed litigation and settlement strategy.
The OECD has presented to the G20 its progress report on tax transparency and exchange of information, including the BEPS action plan and global model for automatic exchange of information.
HMRC has announced that the non-statutory business and non-business clearance regimes have merged to become the Other Non-Statutory Clearance Guidance.
Heather Self looks at the substantial shareholdings exemption in light of Vodafone's sale of its Verizon interests
Adam Craggs and Jonathan Levy provide your refresher guide to the rules.
HMRC has launched its alternative dispute Resolution service in full from 2 September 2013. This follows a two-year trial, which began in specified regions before being made available nationally in May 2012.
The G20 Leader’s Summit is being held this week in St Petersburg, Russia, where Pascal Saint-Amans, Director of the OECD’s Centre for Tax Policy and Administration, will provide an update on the G20 initiatives to tackle tax evasion and avoidance by individuals and companies as part of the OECD’s
HMRC has published two sets of statistical data on tax for 2012/13: the first being PAYE income tax and NIC and corporate tax receipts from the banking sector, and the second being corporation tax receipts and liabilities, both viewable on HMRC’s website.
What consequences follow from the fact that Ramsay is no more and no less than an approach to statutory construction? Jolyon Maugham argues that a keen appreciation of that fact is decisive if one is properly to determine whether a statutory test is met.
Heather Self and Ray McCann examine HMRC’s proposals on high-risk tax promoters. Plus, further reaction from Michael Avient, and a Q&A on the proposals by Jonathan Levy.