Andrew Scott (Pinsent Masons) considers the various linguistic concepts in determining taxpayer conduct towards paying tax.
Sarah Halsted (BDO) provides the latest table summarising the standard rates of VAT currently in force in each member state, as well as their VAT registration, distance selling and intrastat thresholds
Jennie Granger (HMRC) writes about the new approach of HMRC’s enforcement and compliance business.
HMRC ‘is up for a fight’, says James Bullock.
Sarah Halsted provides an updated guide to the VAT standard rates and compliance thresholds across the European Union
Practitioner views on the impact of the Autumn Statement:
Lakshmi Narain looks at this month's main tax issues, including a change to the use of partnerships
Andy Cole looks at how the authorities extended their monitoring of those who choose not to pay what they owe
Geoff Lloyd and Fiona Thomson examine how the proposed financial transaction tax may apply to UK corporate groups and the practical implications that this might have for them, focusing on derivative transactions entered into by group treasury companies.
No longer a ‘light touch’... Ed Dwan and Lucy Sauvage examine a notable shift in HMRC’s attitude to the operation of the senior accounting officer rules.