‘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.
‘We cannot guarantee that we will be able to consider proposals received after this date’
Radical change in the system ‘merits consideration’
Following a two-year pilot, HMRC has decided to move alternative dispute resolution (ADR) for SMEs and individuals into ‘business as usual’ from 2013/14 and is considering extending the process to large and complex cases.
Jim Harra was explaining the government’s stated position concerning proposed changes, HMRC tells Tax Journal