The Knowledge, Analysis and Intelligence (KAI) directorate is HMRC’s central analytical team, which provides analysis and research on all areas of the tax system to HMRC and HM Treasury. Mike Hawkins, deputy director of KAI’s Enforcement and Compliance team, answers Tax Journal’s questions on HMRC’s research agenda.
75 in-house tax directors and heads of tax from large companies share their views on the coalition government's tax policies and priorities for a new government.
The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
Gideon Sanitt (Macfarlanes) considers the decision in Ingenious Media and when HMRC may be excused from its duty of confidentiality.
HMRC has made welcome changes to the new diverted profits tax, which takes effect from 1 April. As a result, the tax should not disrupt commercially based planning supported by economic substance, writes Shiv Mahalingham (Duff & Phelps).
The Treasury has published its proposed next steps on tackling evasion and avoidance. James Bullock (Pinsent Masons) reviews the detail.
Peter Cussons examines the potential EU law and international issues facing the UK's diverted profits tax.
According to Bridging the divide, a report published by accountancy firm EY, 81% of companies consider that tax risks and controversy will become more important to their business in the next two years.
What changes are the new OECD draft guidelines proposing? Bill Dodwell, head of the tax policy group at Deloitte, considers when the changes will take effect and what companies can do to prepare now.
The exchequer secretary to the Treasury, David Gauke, sets out the government’s three main priorities on tax.