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).
Andrew Scott (Pinsent Masons) considers the various linguistic concepts in determining taxpayer conduct towards paying tax.