The department needs to make new savings of £585m a year by 2014/15, says parliament's spending watchdog
SI 2013/234
'We are not siphoning off profits from Zambia,' says group tax director at Associated British Foods
General anti-abuse rule will not legitimise tax avoidance, say HMRC and Treasury officials
‘Tax prat award’ bestowed by Taxation editor on PAC chairman is ‘just rude’, says Richard Murphy
HM Treasury has invited submission of Budget representations by 20 February
Jason Collins comments on the recent House of Commons PAC hearing with heads of tax from the ‘big four’ accountancy firms.
Chris Sanger reflects on the future for corporation tax.
The recent decision in MJP Media highlights the difficulties of persuading a court of appeal to interfere, where the First-tier Tribunal has made findings of fact on the available and limited evidence. Liesl Fichardt identifies the lessons for taxpayers.
Michael Anderson and Kevin Elliott compare and contrast the rule 18 process for bringing lead cases to the FTT with the more sophisticated GLO process which exists in the High Court to demonstrate how the use of rule 18 might be made more efficient and effective.