Expert insight on one of the most powerful weapons in HMRC's arsenal
Amazon is now booking sales through a number of branches in Europe. Jonathan Cooklin and David Wilson (Davis Polk) consider what led to the change and the likely impact.
Tax Journal's recent coverage on the direction of UK tax policy - with views from business, leading tax experts, the Oxford University Centre for Business Taxation and the Institute for Fiscal Studies.
The Knowledge, Analysis and Intelligence (KAI) directorate is HMRC’s central analytical team, which provides analysis and research on all areas of the tax system to HMRC and HM Treasury. Mike Hawkins, deputy director of KAI’s Enforcement and Compliance team, answers Tax Journal’s questions on HMRC’s research agenda.
David Boneham (Deloitte) summarises what the disregard regulations cover, and explains the aspects that companies need to consider when adopting new UK GAAP.
HMRC is unable to answer FOI request on the Lagarde list, writes John Barnett (Burges Salmon).
It has been ten years since the merger of the Inland Revenue and Customs and Excise. A root and branch review of HMRC is now needed to ensure we have a department that is fit for purpose, writes Jonathan Riley (Grant Thornton).
Jurisdiction of the UT to hear appeals against information notices
If the new government wants to raise tax receipts without raising rates, could changes to payment due dates provide the answer? Andrew Hubbard (Baker Tilly) explains.
HMRC is right to assert that the ‘no possibilities’ test should be applied immediately after the base loss period for losses from 1 April 2006, but wrong to apply it to periods before that date, writes Peter Cussons (PwC).