Sarah Gabbai and James Ross (McDermott Will & Emery) examine the merits of the European Commission’s proposal.
Tina Riches (Smith & Williamson) sets out the key issues from the current consultations and the implications for tax agents and their clients.
Paul Aplin (AC Mole & Sons) comments on the announcement that HMRC is to centre its operations into 13 regional hubs, with the closure of 137 of its offices.