Nick Skerrett (Simmons & Simmons) examines the Court of Appeal’s decision in BPP Holdings, where HMRC was barred from VAT proceedings under the Mitchell approach.
BPP v HMRC tells us that HMRC must comply with rules and directions issued by the tax tribunals, reports Robert Waterson (RPC).
Tax advisers are going to be required by law to inform their clients about the dangers of not declaring offshore income using wording specified by HMRC. No harm in that, you might think, but where does it end?
Peter Vaines (Field Court Tax Chambers) suggests it is time for Parliament to step in to counter unintended consequences of APNs.
HMRC’s ambitious programme ‘making tax digital for individuals’ (MTDfI) creates both challenges and opportunities, writes Paul Aplin (AC Mole & Sons).
Jonathan Hare, Stephen Morse (PwC) and Peter Halford (PwC Legal) answer the key questions on the European Commission’s investigations into alleged illegal state aid as a way of tacking perceived corporate tax avoidance.
Experts at Tolley examine highlights of the draft 2016 Finance Bill.
The Dutch ministry of finance has issued a statement confirming that the Netherlands will be appealing the European Commission’s ruling in October that the country provided state aid to Starbucks Manufacturing EMEA BV.