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HMRC investigations and disclosures: the legacy of Jimmy Carr

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • June 13 2013

Over the past 2 years HMRC has invested close to £100 million on tackling tax avoidance and evasion. They are using various behind the scenes

Delivery by post

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • June 5 2013

Last September, the Tax Tribunal considered the case of Browns CTP Limited v HMRC TC 2244, where the issue was whether the taxpayer had a reasonable

Peter Vaines ponders on the intelligent businessman

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • June 5 2013

The Upper Tribunal has found in favour of HMRC in the case of Mrs N Pawson Deceased v HMRC FTC362012 regarding a claim for business property relief

IHT: speciality debts

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • June 5 2013

Individuals with a foreign domicile are only exposed to IHT in respect of assets situated in the UK. Assets situated outside the UK are excluded

UK tax bulletin - May 2013

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 31 2013

Interest on all unpaid tax is charged at the same rate. The formula is Bank base rate plus 2.5 which gives a present rate of 3

HMRC's guidance on the GAAR

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 23 2013

The real problem with the GAAR is that there is no consensus about what represents an abusive arrangement. The numerous examples provided by HMRC's

UK unpaid internships: new guidance from BIS

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 22 2013

The Department for Business, Innovation & Skills (BIS) has released new guidance as part of a "more aggressive" stance to tackle employers using

Lawyers the privileged profession

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 14 2013

The case of Prudential Plc and Prudential (Gibraltar) Limited v Commissioner of Income Tax and Philip Pandolfo (HM Inspector of

Trustee fiduciary duties: decision in Futter and Pitt

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 10 2013

The Supreme Court decision in Futter v HMRC Pitt v HMRC was published yesterday (9 May 2013). I have been following the case closely to see what

IRS issues final report of its colleges and universities compliance project

  • Squire Sanders
  • -
  • USA
  • -
  • May 2 2013

On April 25, the Internal Revenue Service (IRS) issued a final report (Report) on its "Tax-Exempt Colleges and Universities Compliance Project." The

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