The commission ‘doubts that the aid is necessary’
The Finance Bill completed its second reading in the House of Commons yesterday. The Bill will be considered by a committee of the whole house on the afternoon of 17 April and the morning of 18 April.
HMRC has updated two toolkits for employers, dealing with filing end of year returns for 2012/13 and record-keeping for 2013/14:
Two thirds of applications accepted as part of a two-year trial of alternative dispute resolution (ADR) resulted in the disputes being either fully or partially resolved, HMRC said.
GAAR may apply to ‘abusive’ arrangements exploiting double tax treaty provisions, or the way those provisions interact with others
‘The key difficulty is applying the GAAR to cases where it is not clear if they are or are not abusive,’ guidance says
BDO partner expresses concern over proliferation of tax opinions ‘unlikely’ to be upheld by the courts
Reform will bring in ‘a new era of transparency to an industry which is far too often shrouded in secrecy’, says internal market commissioner
Big four firm aims to create up to 250 jobs and denies creating a ‘tax avoidance centre’
Austria’s finance minister demands UK government action against ‘havens for tax refugees’