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Compliance

I Fessal (TC4287)

What are the chances of a successful appeal against a late filing penalty?

The price of late-filed returns and failure to pay tax on time

France gives okay to information-share with agencies outside HMRC

A tax guide to crowdfunding

The European Commission (EC) has unveiled its agenda to combat avoidance and aggressive tax planning, with a package of measure to increase tax transparency to be announced next month.

A key objective of the agenda is to ensure that companies are taxed where their economic activities generating the profits are performed, commissioners agreed at the first orientation debate on possible actions to ensure a more transparent approach to taxation in the European Union (EU).

The European Parliament is set to set up a special parliamentary committee to look into European Union member states’ tax rulings and “other measures similar in nature or effect”, and to make recommendations for the future.

The committee was agreed upon last week in the wake of a series of investigations by the European Commission (EC) into tax rulings for multinational companies in Luxembourg, Ireland, Belgium and the Netherlands.

M Higgins (TC4259)

The changing rules for community amateur sports clubs

Revenue addresses evasion controversy

Audit office praises department’s approach to recommendations

Tax professionals’ views of the industry’s hottest topics

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