Sticks without Carrots - The Worldwide Disclosure Facility and the Requirement to Correct
Anyone who is asked to write about the Worldwide Disclosure Facility (or ‘WDF’) soon finds themselves musing on the mean...
Anyone who is asked to write about the Worldwide Disclosure Facility (or ‘WDF’) soon finds themselves musing on the mean...
The CIOT sub-committees perform a significant role in responding to technical developments: in particular to the myriad ...
One of the fundamental building blocks of the European Treaties is the concept of state aid.
Of all the measures to emerge from the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Project, the one that has had ...
HMRC and the Treasury continue to take action against tax avoidance arrangements (TAAs) as political and public opinion ...
In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as...
It has been clear for some time that there is political and public concern about tax avoidance by high-income individual...
Whether you agree with the principles behind accelerated payment notices (APNs) or not, with HMRC expecting to issue som...
The Supreme Court judgment against film scheme Eclipse 35 has provided a high-profile illustration of HMRC’s determinati...