The European Commission has presented its new tax transparency package ‘as part of its ambitious agenda to tackle corporate tax avoidance and harmful tax competition in the EU’.
In Eclipse Film Partners No. 35 LLP, the Court of Appeal ruled that the film partnership’s activities did not constitute trading. Chris Bates and Judy Harrison (Norton Rose Fulbright) examine the judgment and consider the consequences
The scope of HMRC’s duty of confidentiality
Tax avoidance scheme involving loan arrangement
Tax avoidance scheme worked
The Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations, SI 2015/521, come into force on 12 April 2015 to ensure that the new rules for follower notices and accelerated payments in connection with tax avoidance schemes are reflected in NIC legis
The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations, SI 2015/464, take account of the new ATED bands being introduced from 1 April 2015 (for properties with a value of between £1m and £2m) and 1 April 2016 (for properties with
Richard Jeens (Slaughter and May) gives an overview of the significant changes in the rules governing tax disputes in the last year or two and considers where this leaves taxpayers now, whether as part of active disputes, an M&A transaction or day to day business.
HMRC’s chief executive, Lin Homer, announced last week in a Treasury Select Committee hearing that the French authorities have formally agreed that HMRC can share stolen HSBC Suisse customer account data with other law enforcement agencies and regulators, for the purposes of pursuing criminal off
Anti-avoidance legislation having immediate effect from 26 February 2015 will restrict to nil the expenditure qualifying for plant and machinery allowances in a sale and leaseback or connected-party transaction, where the person disposing of the asset, or a person connected with them, acquired it