DAC6: mandatory disclosure of reportable cross-border tax arrangements
On 25 May 2018 the EU published Council Directive 2018/822 amending Directive 2011/16/EU
On 25 May 2018 the EU published Council Directive 2018/822 amending Directive 2011/16/EU
The Scottish Technical Sub-committee has a wide remit, aiming to encompass all aspects of Scottish taxation, including f...
Call for evidence on social security and in-work poverty LITRG responded to a call for evidence on social security and ...
The Financial Conduct Authority (FCA) has identified that, while pension freedoms have largely been welcomed, there is s...
In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and LITRG all...
In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transactions under th...
The legislation would allow a non-corporate entity to join a VAT group with its corporate body subsidiaries if it contro...
Businesses and advisers involved with importing and exporting goods would be affected, and government advice is to famil...
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deli...
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier ...