Tori Magill and Anne-Marie Ottaway (Pinsent Masons) look at the recent controversy and the fine lines between tax planning, avoidance and evasion.
From 31 March 2016, employers must use new form AAG8 to provide information to HMRC about employees where a tax advantage is expected to arise in connection with their employment as a result of notified arrangements.
Claim for judicial review of an advance payment notice rejected
Stephen Pevsner (King & Wood Mallesons) examines the new financial products hallmark introduced into the DOTAS rules in February. Are concerns over their scope overstated?
Jackie Wheaton (Moore Stephens) answers a query on amending a tax return after it has been submitted.
Nick Skerrett (Simmons & Simmons) examines the Court of Appeal’s decision in BPP Holdings, where HMRC was barred from VAT proceedings under the Mitchell approach.
BPP v HMRC tells us that HMRC must comply with rules and directions issued by the tax tribunals, reports Robert Waterson (RPC).
Tax advisers are going to be required by law to inform their clients about the dangers of not declaring offshore income using wording specified by HMRC. No harm in that, you might think, but where does it end?
Peter Vaines (Field Court Tax Chambers) suggests it is time for Parliament to step in to counter unintended consequences of APNs.
HMRC’s ambitious programme ‘making tax digital for individuals’ (MTDfI) creates both challenges and opportunities, writes Paul Aplin (AC Mole & Sons).