HMRC says it is ‘alive to the risk’ of avoidance by multinationals
Deciding whether or not to take up HMRC’s offer of settlement in relation to EBT arrangements is often the easy part, James Hume writes.
The Charlton case will be heard by the Upper Tribunal next week. Mark Whitehouse and Kelly Stricklin-Coutinho take stock of where we are with the law on when HMRC is entitled to raise a discovery assessment.
ECHR: Jehovah’s Witnesses
Penalty: failure to declare gains
Work is ‘essential’ for continued improvement of online services
Britain ‘will not join the scheme’
Generous backing could undermine investment in renewables, says Aldersgate Group
Income tax and NICs will apply to initial transfer of shares, says Treasury
Tax authority envisages ‘a single framework within which the majority of future SME business compliance checks will be undertaken’