Under the relevant legislation, the Charity Commission can disqualify individuals if three cumulative tests are met:...
What is a VAT group? The idea behind a VAT group (or single taxable entity as it is known in EU law) is that two or mor...
HMRC’s consultation document ‘Tackling offshore tax evasion: A requirement to notify HMRC of o
The OTS has published the terms of reference for its simplification review of how to reform St
In December the OTS published its terms of reference for a ‘VAT General Simplification Review
HMRC’s consultation document ‘Strengthening tax avoidance sanctions and deterrents’ was published in August 2016 and set...
On 5 December the Government published a response to the further consultation on the reforms t
Draft clause 19 (with draft Sch 5) of the intended provisions for inclusion in Finance Bill 2017 provides answers to som...
Draft clause 13 of the intended provisions for inclusion in Finance Bill 2017 introduces new sections 507A and 512A into...
The CIOT responded to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament...
