Not so last year
The Liechtenstein Disclosure Facility (LDF) has operated for five years and is due to expire on 5 April 2016. ...
Features
Features
Shifting interests
The OECD’s action plan to counter base erosion and profit shifting is in full flow.
La peine quotidienne
In my article ‘The rise and fall of Christine Perrin’ in the August 2014 issue of Tax Adviser – which concerne...
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Valentine’s day VAT
The annual International Indirect Tax Conference took place on 14 February at the Royal Gardens Hotel in Londo...
EU sexy tax policy
The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the...
Finance Bill 2013: how it responded to consultation
In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft ...
Equal treatment and selective enforcement
A Bingham principle states that the laws of the land should apply equally to all, save to the extent that obje...
A new opportunity
Although HMRC has published details of the terms of the Liechtenstein Disclosure Facility (LDF), the same cann...
Joys of Spring
As delegates folded their dripping umbrellas, Stephen Coleclough, the conference chairman, welcomed us to the ...