COMPLIANCE

Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.

Malcolm Gammie QC (One Essex Court) reflects on the revised standards for tax planning implemented by seven professional bodies.

Laura Gowland

Laura Gowland (KPMG) provides an overview of the changes to simplify and modernise the VAT rules on e-commerce.

Helen Adams

James Kennedy

The worldwide disclosure facility is now open and higher penalties and sanctions will apply from 30 September 2018 for non-compliance. Helen Adams and James Kennedy (BDO) examine its terms.

Peter Vaines

Peter Vaines wonders whether HMRC's latest proposals go too far.

Paul Aplin OBE

Paul Aplin (A C Mole and Sons) comments on HMRC's much awaited consultation papers on making tax digital.

Kevin Offer

Kevin Offer (Gabelle) reviews the case of English Holdings Ltd v HMRC, where corporate losses were claimed against income.

Maya Forstater

New rules will require large UK companies to publish their tax strategies. Researcher Maya Forstater reviews the 61 statements already published by FTSE 100 companies.

Chris Davidson

The report published last month contains some fascinating detail which throws a light on how HMRC is approaching the task of settling large disputes, writes Chris Davidson CBE (KPMG).

Adam Craggs

Adam Craggs (RPC) reviews the decision in Mabbutt, which serves as an important reminder of the essential elements of a valid notice of enquiry into an individual’s specific tax return.

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