Suspension of surcharges—deferred payment agreement
Failure to make trust return—requirement for third party software
Surcharges—reasonable excuse
Company in liquidation—former directors requesting assignment of appeal
Andorra is introducing a tax on personal income for the first time, with Antoni Marti, the head of the Andorran government, telling French President Francois Hollande that he will introduce a bill before 30 June 2013.
This month's spending review will demonstrate that the government is still dead set on reducing the deficit, reports David Smith
HMRC won before the First-tier Tribunal in J Myers v HMRC (and related appeals) (TC02703 – 17 May), a case involving a ‘highly complex’ tax avoidance scheme in
The UK’s corporation tax system is about right, tax lawyers said in evidence to the House of Lords economic affairs committee on 4 June, but they broadly supported the OECD’s initiative to address ‘base erosion and profit shifting’.
The chairman of the OTS, Michael Jack, wrote to the chair of the Public Accounts Committee, Margaret Hodge MP, in response to the recent PAC report titled Tax avoidance: The role of large accountancy firms.
The European Council released a note of its conclusions on tax fraud and evasion, agreeing to accelerate its work against tax fraud, evasion and aggressive tax avoidance.