Watchdog is looking at principal commitments made under the HMRC’s change programme
HMRC is 'investing more time and resources than ever to identify tax cheats'
ACCA welcomes 'much needed boost to staffing levels'
HMRC's history of ensuring its anti-avoidance provisions comply with the fundamental freedoms of EU law is not a happy one. On 30 July, it released its consultation document into reforming the rules around the transfer of assets abroad (in ITA 2007 ss 714–751) and the attribution of gains in TCGA 1992 s 13. It appears to be up to its old tricks again.
Steve Edge gives his view on why the time is right for the introduction of a limited scope general anti-abuse rule of the type proposed
Paul Miller reviews the recent Greene King cases, which show just how important it is, for tax purposes, to get the legal and accounting analysis right in the financial products arena.
Laura Elizabeth John examines the five steps set out in the BAA litigation to determine whether a specific tax regime is compatible with European State aid rules
One minute with Peter Jackson, Head of Tax, Taylor Wessing
HM Treasury issued a joint statement announcing publication of the Model Intergovernmental Agreement to Improve Tax Compliance and to Implement FATCA.
Confidentiality of taxpayer information ‘has always been a fundamental cornerstone of tax systems,’ says OECD