Features

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HMRC Powers
1 February 2018

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

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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?

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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

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ADIT Voice
4 January 2018

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

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IHT and Business Relief
1 January 2018

Anthony Nixon examines the cases on business relief and investment

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Transactions in securities
1 January 2018

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

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Non-cooperative jurisdiction
1 January 2018

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

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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

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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

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Student Taxation
1 January 2018

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