HMRC are reminding contractors that a new penalties regime will apply to the construction industry scheme from next month.
‘We all know there are some big names who pay extremely little, if any, UK tax yet continue to be allowed to earn a vast income here. Why does this phenomenon still exist? Why don’t the powers that be simply stop this nonsense from 9am tomorrow morning?
Could the government cut tax to give the economy a much needed boost? Not without compromising its credibility on deficit reduction, argues David Smith
Craig Connal QC reviews the impact of the recent Supreme Court decision on this issue
Joseph Andrus has been appointed Head of the Transfer Pricing Unit at the OECD’s Centre for Tax Policy and Administration.
There is a compelling case for devolving corporation tax to Scotland, the Scottish Finance Secretary said in a discussion paper on options for reform.
Draft regulations creating a charge to national insurance contributions on amounts chargeable to income tax under the disguised remuneration rules have been published for comment.
ITEPA 2003 Part 7A (employment income provided through third parties) was inserted by FA 2011.