Targets include jewellery trade in the Midlands
SI 2013/279 and SI 2013/280
HMRC has written to users of ‘UK GAAP corporates’ schemes
Following a two-year pilot, HMRC has decided to move alternative dispute resolution (ADR) for SMEs and individuals into ‘business as usual’ from 2013/14 and is considering extending the process to large and complex cases.
Izza says parliament should address LPP issues in the light of changes in provision of legal services
Jayne Newton highlights practical concerns for clients
Aileen Barry believes that Charlton will be a landmark case on discovery assessments, providing guidance on what constitutes ‘discovery’, ‘information made available’ and ‘reasonably inferred’.
HMRC has offered a settlement opportunity for participants in certain tax avoidance schemes. Jonathan Levy examines the detail, and suggests there is a tension between this settlement opportunity and HMRC's overarching litigation and settements strategy.
James Hume and Steve Edge examine the issues to consider before engaging in substantive discussions with HMRC on the settlement opportunity for employee benefit trusts.
R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another