COMPLIANCE

This year has seen decisions on anonymity in tax appeals, cross-examination in judicial review, and failing to comply with tribunal directions. Adam Craggs and Liam McKay (RPC) investigate.

Writing on behalf of the 100 Group Tax Committee, Dominic Mathon reports views from the Committee's members on how much additional tax they expect to pay as a result of Pillar Two - and the associated compliance costs. 

Four recent commentaries examine different aspects of the tax compliance landscape.

Gary Richards (Mishcon de Reya) asks whether it is now time for a radically different approach to compliance failings.

Tim Law (Engaged Consulting) examines the first step of the European Commission’s second attempt at compiling a list of ‘non-cooperative’ jurisdictions.

Tina Riches (Smith & Williamson) sets out the key issues from the current consultations and the implications for tax agents and their clients.

Helen Adams and Dawn Register (BDO) review the latest consultation on further measures to tackle offshore tax evasion with the proposed introduction of a ‘requirement to correct’ (RTC).