With the GAAR becoming law from Royal Assent to the Finance Bill 2013 on 17 July 2013, HMRC has announced that the following members of the GAAR advisory panel have been appointed: Michael Hardwick, David Heaton, Brian Jackson, Sue Laing, Gary Shiels and Bob Wheatcroft.
HM Treasury has published Taxation report: Review of the balance of competences, following the government plan to examine the balance of competences between the UK and the EU.
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
Stephanie Hurst and Alycia Spitzmueller provide a step-by-step approach to the adoption of the new accounting framework
The GAAR is now in force. Jonathan Fisher and Ryan Hawthorne consider the issues around disclosure of a potentially contravening scheme in the ‘white space’
Graham Elliott writes that the Ocean Finance judgment might not be as beneficial to HMRC as the department suggests
Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process
HMRC held its first annual conference for stakeholders in London on 18 July 2013.
Whether HMRC may amend its statement of case
Late notification of appeal to tribunal: TMA 1970 s 49H