Global transparency
Of all the measures to emerge from the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Project, the one that has had ...
Management of taxes
Management of taxes
A harsher environment
HMRC and the Treasury continue to take action against tax avoidance arrangements (TAAs) as political and public opinion ...
Jigsaw puzzle
In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as...
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Strengthening measures
It has been clear for some time that there is political and public concern about tax avoidance by high-income individual...
What lies beneath
Whether you agree with the principles behind accelerated payment notices (APNs) or not, with HMRC expecting to issue som...
The final cut
The Supreme Court judgment against film scheme Eclipse 35 has provided a high-profile illustration of HMRC’s determinati...
Much ado about nothing
Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the...
Forefront of tax
In the October 2015 issue of Tax Adviser, I explained the background to the newly launched Journal of Tax Administration...
A Comedy of errors
For many years, the necessary conditions for a discovery assessment were well known and understood.