Geoff Lloyd and Paul Dennis (EY) examine how ADR is working for large businesses
On 16 January 2015, the European Commission published the non-confidential details of its decision taken in October 2014 to open a formal state aid investigation into a ruling by the Luxembourg tax authorities in favour of Amazon’s transfer pricing arrangements dating back to 2003.
Legal professional privilege and search warrants
Despite a general perception to the contrary, it is possible to appeal a follower notice penalty, writes Chris Davidson (KPMG)
As announced at Autumn Statement, HMRC is now consulting until 12 March 2015 on a new power, enabling HMRC to achieve early resolution and closure, including payment, in respect of one or more aspects of a tax enquiry, whilst leaving other aspects of the tax enquiry open.
James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
The NCA and the raising of discovery assessments
HMRC’s latest voluntary disclosure campaign – the solicitors tax campaign – is aimed at solicitors, whether practising alone, in partnership, or in a company.