The Public Accounts Committee (PAC) conducted its inquiry this week into the tax affairs of the Prince of Wales and the Duchy of Cornwall.
The general anti-abuse rule, or GAAR, entered into force on 17 July 2013 as Finance Bill 2013 received Royal Assent.
Delay by HMRC in processing application for deregistration
Notice requiring production of bank statements
Validity of discovery assessment
It is time this sterile debate on tax came to an end before we all go mad?
HMRC has updated its published list of former Inland Revenue extra-statutory concessions (Notice IR1) to show those in use as at 6 April 2013. Changes since the last update (dated 1 April 2012) include the removal of:
Kevin Smith and Richard Doran look at the effect on taxpayers challenging HMRC by judicial review
The retrospective legislation is unfair to taxpayers, says Kelly Stricklin-Coutinho
As reported in The Guardian, Irish MPs have voted that multinational companies, such as Apple and Google, which use the Irish tax regime will not be grilled on their tax affairs.