Management of taxes

Building blocks – State Aid
State Aid
1 October 2016

Bill Dodwell considers the application of state aid rules in recent incident

Global transparency – Country-by-country reporting
Country-by-country reporting
1 October 2016

Andrew Cousins provides guidance on what needs to be considered when advising businesses on the impact of country-by-country reporting

A harsher environment – tackling tax avoidance
Tackling tax avoidance
1 October 2016

Helen Adams and Rebecca Hartley consider HM Revenue & Customs’ ongoing steps in tackling tax avoidance and the forthcoming Serial Tax Avoidance legislation

Jigsaw puzzle – Penalty notices
Penalty notices
1 October 2016

Keith Gordon revisits the validity of £10 daily penalty notices for late tax return

Anti-avoidance
1 September 2016

Bill Dodwell considers recent measures taken to reduce tax avoidance and their impact on advisers

What lies beneath – accelerated payment notices
Accelerated payment notices
1 September 2016

Anton Lane explains how to manage accelerated payment notices

The final cut – film schemes
Film schemes
1 August 2016

Tessa Lorimer looks at the impact of the Supreme Court judgment in the Eclipse 35 case

Penalty decision
Penalties
1 August 2016

Are the new penalty provisions Treaty compliant, and how might Brexit affect them, asks Jeremy Woolf

Much ado about nothing - Entrepreneurs' relief
Entrepreneurs' Relief
1 August 2016

Keith Gordon discusses a First-tier decision concerning entrepreneurs’ relief and the statutory definition of ordinary share capital

Forefront of tax – tax administration
Tax administration
1 July 2016

Lynne Oats provides an overview of topics covered by recent issues of the Journal of Tax Administration