Opinion Former Articles
In the Budget the Government confirmed that legislation introducing a new Diverted Profits Tax (DPT) will be in next week’s Finance Bill and that the legislation has been revised to narrow the number of companies who will need to provide information to HMRC.
Ahead of the expected launch of a consultation on a statutory residence test for tax purposes tomorrow, the Chartered Institute of Taxation (CIOT) has repeated its support for such a test and set out its views on the principles the test should be based on.
Prof. Vann is a well known international taxation expert with extensive experience in international and Australian tax issues. He is Challis Professor of Law at the University of Sydney and specialises in corporate, comparative, and international taxation.
The Low Incomes Tax Reform Group (LITRG) has welcomed HMRC’s announcement today of £2 million a year of grants to be given over the next four years to voluntary sector bodies, so that they may provide support and advice to HMRC customers who need most help in complying with their tax obligations and claiming their correct entitlements