P Degorce (TC2593)
Abbeyland Ltd (TC2693)
HMRC have launched a consultation on the avoidance of National Insurance (NI) and employment taxes by using offshore employers of workers based in the UK.
The document, Offshore Employment Intermediaries, is in two parts. The first is a technical look at creating an income tax and NI charge on offshore employers and moving the charge to an onshore engager of the labour if the employer fails to pay. Draft legislation will be published shortly.
The recruitment process for people wishing to apply to join the initial general anti-abuse rule (GAAR) advisory panel has begun. It will oversee the Revenue’s GAAR guidance, and provide opinions on cases where tax department believes the rule may apply.
Patrick Mears, former head of tax at Allen & Overy, chairs the panel. He took up his appointment in April and is leading the work to recruit members.
The Public Accounts Committee is wrong about the loaning of tax advisers to HMRC
Carr: corporate tax planning is about “responsible judgement”
Letter from office chair Jacks offers corrections
Attack on schemes threatens growth, warns tax expert
Savva and others (TC2625)
British overseas territories with significant financial centres have signed up to the government’s strategy to create global tax transparency.
An invitation to improve parliament’s understanding of tax, in light of the latest report on avoidance
Proposed changes for anti-avoidance rules relating to offshore structure