Not so last year
The Liechtenstein Disclosure Facility (LDF) has operated for five years and is due to expire on 5 April 2016....
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La peine quotidienne
In my article ‘The rise and fall of Christine Perrin’ in the August 2014 issue of Tax Adviser – which concerned the case...
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Out of pocket
The tax charge imposed to withdraw child benefit from families on what is regarded as a ‘high income’ has been with us f...
Valentine’s day VAT
The annual International Indirect Tax Conference took place on 14 February at the Royal Gardens Hotel in London....
EU sexy tax policy
The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the driver be...
Finance Bill 2013: how it responded to consultation
In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft...
Equal treatment and selective enforcement
A Bingham principle states that the laws of the land should apply equally to all, save to the extent that objective diff...
A new opportunity
Although HMRC has published details of the terms of the Liechtenstein Disclosure Facility (LDF), the same cannot be said...