A Taxpayer’s Intention Will Now Determine HMRC’s Discovery Timeline

In RRC v Tooth [1] , the Supreme Court ruled that disclosures in the ‘white space’ of a tax filing may substantiate a legal defensible position against a deliberate inaccuracy. The impact of this…

Global Minimum 15% Corporation Tax Targets Digital Companies

Globalisation and digitalisation have facilitated legal tax avoidance by allowing multi-national enterprises (MNEs) to shift profits to low or no tax jurisdictions. This has impacted domestic tax revenues…

COVID-19 on the High Street: how has the Government helped?

The high street has been suffering. In the time span between 2018 and 2019, 85,000 retail jobs were estimated to be lost [1]. In 2018, 64% of consumers expected…

A Taxpayer’s Intention Will Now Determine HMRC’s Discovery Timeline

Global Minimum 15% Corporation Tax Targets Digital Companies

COVID-19 on the High Street: how has the Government helped?

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