Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?
Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process
Kevin Smith and Richard Doran look at the effect on taxpayers challenging HMRC by judicial review
HMRC’s tax assurance commissioner publishes his first annual report on resolving disputes.
Adam Craggs and Jonathan Levy on ability to apply for a direction that the tax department issues a closure notice
Applications are invited from suitably qualified and experienced individuals to be a member of the general anti-abuse rule (GAAR) advisory panel.
James Bullock looks at the activist group's failed attempt to challenge HMRC
‘George Osborne is finalising measures to clamp down on two of the world’s most notorious tax havens.
‘It is clear from the responses … that a more desirable outcome would be a more consistent application of the current form of ESC A19’
EU member states have ‘intensified their political will to act’, says tax commissioner