Looking at a loss.
OECD have now published the final versions of the 13 BEPS reports.
A package of measures will enforce compliance with the national minimum wage (NMW) and the new national living wage (NLW).
HMRC propose measures to improve large business compliance
Anson v CRC, Supreme Court
What liabilities arise and what values should be allocated on an asset transfer?
Issue 48 of Agent Update, HMRC’s bi-monthly news roundup for tax advisers, is now available.
Items include confirmation that the Revenue has updated 15 out of its 20 toolkits, with the remaining five to be revamped over the next few months. The toolkits cover the 400 most common errors that HMRC see in returns filed by tax advisers.
Peninsular & Oriental Steam Navigation Company v CRC, Upper Tribunal