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.
Peter Vaines reflects on Russell Baker, involving an attempt by HMRC to charge tax on a void transaction
Dawn Register comments on HMRC’s Business plan update for 2013/14
HMRC is consulting until 4 October 2013 on new statutory powers to identify publicly ‘high-risk’ promoters and require disclosure of all material provided to prospective users of notifiable schemes, including full analysis of the tax advantage a scheme is designed to obtain.
HMRC seeking to set VAT repayment against income tax liability
Penalties on undeclared restaurant takings
HMRC has published its Business Plan update for 2013/14, in which it restates its determination to clamp down on tax avoidance and evasion, using new technology, a ‘raft of new campaigns and taskforces’ and legislation aimed both at tax avoiders and scheme promoters, writes Dawn Register.