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TAX POLICY ADMINISTRATION


Application for judicial review of HMRC settlement

VAT focus on a case centering on membership payments, by Vinny McCullagh

Sharon McKie tests the legislation's limits, uncertainties and anomalies

Peter Vaines is uneasy about the GAAR and he contends that the guidance does not take us much further in providing much needed clarity.

Corporation tax is not a voluntary tax and it is not easy to avoid tax in the UK, heads of tax at GSK, BP and Reed Elsevier have told the House of Lords economic affairs committee’s inquiry into taxing corporations in a global economy.

“HMRC stepped up its crackdown on tax evasion on Tuesday, publishing its second list of ‘deliberate tax defaulters’ on its website. The list includes 15 names owing more than £25,000 in tax, including two pub landlords and a kebab shop owner.

HMRC published new guidance on 8 May to help taxpayers decide whether they are resident in the UK.

The Queen’s Speech on 8 May confirmed that the government will introduce a National Insurance Contributions Bill to provide for a £2,000 “employment allowance” from April 2014, extend the general anti-abuse rule to NICs, prevent the use of offshore employment payroll intermediaries to avoid emplo

Jonathan Hall, a senior press officer with HM Revenue & Customs, is to be charged along with his partner and The Sun’s Whitehall editor Clodagh Hartley as part of Operation Elveden.

David Cameron has called for a “new mechanism” to track where multinationals make their profits and where they pay their taxes, as the UK government comes under increasing pressure to tackle tax havens.

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