Carry forward of trade losses is a well-established feature of tax law
It is our job to change the law, Commons treasury committee chairman told HMRC
Some activity that is not technically ‘tax avoidance’ may still be problematic. But a GAAR cannot deal with it, and it is unfair to criticise HMRC over multinationals’ tax planning, Judith Freedman tells Tax Journal.
‘What is the capital on the shares?’
Package includes expansion of unit focusing on affluent individuals
There is merit in exploring ‘formulary apportionment’ but an increased focus on transfer pricing is required in the short term, says PwC head of tax
Osborne to announce additional funds for HMRC as MPs tell government to ‘get a grip’
HMRC insists that it has been ‘very successful’ in reducing tax avoidance by large businesses
Company requested ‘confidential treatment’ of supplementary written evidence to the PAC
‘We pay the right amount of tax’, Google boss told Channel 4 News