SI 2012/3062
UK government ‘has already drafted FATCA legislation’, International Tax Review reports
HMRC has announced that a re-launched business records checks programme will follow a new ‘step-by-step’ approach with a ‘much greater emphasis on education and support’.
LITRG is ‘extremely concerned’ that HMRC is creating the impression that checks are mainly for educational purposes
The Charlton case will be heard by the Upper Tribunal next week. Mark Whitehouse and Kelly Stricklin-Coutinho take stock of where we are with the law on when HMRC is entitled to raise a discovery assessment.
The disclosure of tax avoidance schemes (DOTAS) regime has come a long way since its introduction in 2004, Jim Harra writes.
Stephen Fiamma and Stefka Kavaldjieva explain why the recently released intergovernmental agreement on FATCA (the IGA) between the US and the UK provides welcome prospective relief from many burdensome aspects of FATCA reporting and withholding.
Jonathan Levy explains how the new unit differs from the High Net Worth Unit
Why HMRC should have a place on the advisory panel: Richard Baron writes.
What HMRC could learn from the UBS/Birkenfeld experience: Jonathan Fisher writes.