HMRC to phase out business record checks for SMEs.
OECD have now published the final versions of the 13 BEPS reports.
D Keyl v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 July 2015
The Oxford University Centre for Business Taxation’s summer conference 2015 marked 50 years of UK corporation tax as well as the tenth anniversary of the centre’s founding.
Although it was an enjoyable and thought-provoking event, it was also depressing to reflect on the muddle that we have reached in the corporate tax system, and the summer budget, followed by 212 pages of Finance Bill, will not improve matters.
Anson v CRC, Supreme Court