HMRC’s original proposals for offshore employment intermediaries were shelved following consultation. Tracey Wright considers the impact of the department’s revised proposals.
Lee Squires and Fiona Bantock assess recent developments, including the decisions in AN Checker , Pactor Vastgoed and Granton Advertising, plus the consul tation on the VAT treatment of public bodies and the E U standard VAT declaration.
David Whiscombe looks forward to the Autumn Statement and ongoing work by the Office of Tax Simplification
Who could be caught by reform proposals on ‘high-risk promoters’? Jonathan Levy considers the likely impact of HMRC’s latest consultation.
It is important that changes to rules where a lender swaps debt for equity do not give rise to uncertainty that could prevent commercial rescues, writes Michael Bacon
Mike Lane warns of further potential uncertainty
Neil Pearson discusses the proposed tax break for socially motivated organisations
Tair Hussain considers HMRC's proposals, which take up some, but not all, of the Office of Tax Simplification's recommendations
Chris Chapple and Shawn Healy on the aim to block manipulation of profit and loss allocations
Punam Birly explains the latest move to tackle avoidance of income tax and NICs