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Following the rules

To have and to withhold?

Past, present and future

You can run but you can’t hide

Multinational headache?

Heading for the sun?

Government consults

Follow the rules

Plucking the goose

Tax transparency is becoming the norm, but many companies do not yet have systems or resources in place to meet new requirements, according to a study from accountancy giant EY.

Article 17 of the OECD convention model discriminates against touring artists and sportspeople, claims the European musicians’ network FEVIS

But questions remain over OECD base erosion plan, says expert

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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

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NEWS

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Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees

DEADLINE DATES

Deadline dates for December 2024

CASES

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Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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OECD

Deadline dates for December 2024