The OECD has updated Article 26 of the OECD Model Tax Convention explicitly to allow tax authorities to request information on a group of taxpayers without naming them individually.
Taxpayer confidentiality could be compromised, says Jonathan Levy
Menzies LLP is to merge with TAL-London. The merged firm will trade as Menzies LLP and staff at TAL-London will relocate to Menzies’ offices in Tavistock Square.
‘It is never a great sign when politicians start appealing to taxpayers’ patriotism.
The CIOT has published a note of ‘initial points’ raised on behalf of its members in meetings with HMRC and HM Treasury to discuss the June 2012 response document.
CIOT President Patrick Stevens has welcomed approximately 500 members of the IIT who were not already CIOT members, following completion of the merger announced in May.
Tax return initiative brings the tax system into ‘further disrepute’, says Lakshmi Narain
David Wilson sets out issues for advisers to consider this month.
‘Politicians must find the courage to make radical changes to the tax system if they want to protect “squeezed-middle” voters while also promoting growth, according to Paul Johnson, director of the Institute for Fiscal Studies ...
HMRC will monitor the effect of several recent policy initiatives to tackle tax avoidance before considering whether to proceed with measures proposed last year to counter avoidance involving income tax loss reliefs.