HMRC Powers
1 February 2018

Keith Gordon considers a recent judicial review claim which examines the geographical reach of HMRC’s information powers

Indirect Tax Voice
25 January 2018

Following on from his critical analysis of the Judgment in National Roads Authority v Revenue Commissioners [ C‑344/15 ] and noting that ‘a key point arising therefrom is that if there is no presumption of a significant distortion of competition where a public body undertakes activities that are also undertaken by the private sector’, Ian Harris deals with the question as to what effective remedy does an aggrieved private provider have?

Indirect Tax Voice
17 January 2018

In the first of a two part article, Ian Harris provides a critical analysis of the National Roads Authority case

ADIT Voice
4 January 2018

Ram Iyer outlines the good and simple tax: India’s New GST Law

IHT and Business Relief
1 January 2018

Anthony Nixon examines the cases on business relief and investment

Transactions in securities
1 January 2018

Tom Klouda and Andrew Herring consider the broadening in scope of the TiS legislation

Non-cooperative jurisdiction
1 January 2018

Bill Dodwell provides an update on the EU Council of Finance Masters list of non-cooperative jurisdictions

Tax evasion
1 January 2018

Helen Adams considers the findings of research commissioned by HMRC into tax evasion and the sharing economy and what more could be done to improve compliance

National Minimum Wage
1 January 2018

Ian Goodwin and Jon Claypole provide a timely update on the current status of the National Minimum and National Living Wage

Student Taxation
1 January 2018

Naomi Wells provides guidance on the challenges faced by wealthy students studying in the UK