The publication by HMRC of the consultation document on 17 August 2016 setting out new sanctions for those who design, market or facilitate the use of tax avoidance arrangements that are ultimately
HMRC and the Treasury continue to take action against tax avoidance arrangements (TAAs) as political and public opinion hardens against aggressive TAAs.
Of all the measures to emerge from the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Project, the one that has had the most immediate and widespread impact in effecting change has been the int
One of the fundamental building blocks of the European Treaties is the concept of state aid.
In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as set out in Finance Act 2009, Schedule 55 in the lig
Whether you agree with the principles behind accelerated payment notices (APNs) or not, with HMRC expecting to issue some 64,000 of them the fact is they are here to stay.
It has been clear for some time that there is political and public concern about tax avoidance by high-income individuals and multinational companies.
Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the rules require (inter alia) the relevant shareholders to hold at least 5% of
The Supreme Court judgment against film scheme Eclipse 35 has provided a high-profile illustration of HMRC’s determination to combat film schemes.
