HMRC is seeking views on draft amendments to the PAYE, NIC and CIS regulations in readiness for the introduction of ‘real time information’ (RTI).
Helen Lethaby on the surprise loss for the taxpayer in Samarkand Film Partnership, an update on disguised remuneration, the ECJ stance on VAT treatment of sales of distressed debt, and more.
In arguing for investment into infrastructure to help rebalance the economy, Margaret Stephens and Mikko Saressalo look at how taxation can achieve this.
Malcolm Pengelly answers a question on discovery assessments.
One minute with Stephen Hoyle, Head of Tax, DLA Piper