HMRC guidance
Reduction in corporation tax reflects ‘the change in the economic environment and falls in the rate of tax’, say PwC and the Hundred Group
New head of tax will succeed Francesca Lagerberg
‘Tax avoidance’ is a dangerous expression but abusive tax planning has become intolerable in a period of austerity, says Aaronson
HMRC stresses that ‘tax under consideration’ is not the same as tax owed or unpaid
Chief prosecutor’s targets include ‘tax consultants who push dishonest avoidance schemes'
Aggressive tax planning has been achieved ‘with the complicity of governments themselves to cope with tax competition’, says senior OECD tax official
Proposals represent a major improvement, says PKF
Late filing penalty will apply to a return filed after 31 January even if there is no tax to pay
Measures dealing with the remittance basis, pensions drawdown, policing reforms and vulnerable beneficiary trusts