OECD: Mandatory disclosure rules for addressing CRS avoidance arrangements
The OECD published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 2017, and in ...
The OECD published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 2017, and in ...
The perception that taxes management issues are mainly uninteresting has surely been dispelled in recent years....
New policy measures Serial tax avoidance regime (STAR): Finance Act 2016 Sch 18
Finance (No.2) Act 2017 Schedule 16 introduced new penalties for enablers of defeated abusive tax arrangements (the ‘pen...
ADR was introduced as part of HMRC’s ‘business as usual’ in autumn 2013.
The consultation explored whether the BRR model can be refreshed, potentially with more risk categories tailored to the ...
VAT update On 18 December 2017 HMRC published a number of documents in relation to MTD for VAT.
The consultation is seeking views on:
After the publication of the Adjudicator’s report this summer showing that the percentag
For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the...