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
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.
Vinny McCullagh's VAT focus looks at the possibility of a sale of shares qualifying for TOGC treatment
HMRC has confirmed, in Revenue & Customs Brief 18/2013: VAT, tax avoidance using offshore entities – ECJ judgment in Newey, that it will continue to investigate what it considers to be artificial contractual relationships established for tax avoidance purposes and look through to the
Four new HMRC taskforces have been set up, each with the following aims: