AccountingWeb: “Retrospective Tax imposed on Contractor Loans”
Financial Times: “HMRC forced to withdraw hundreds of APNs”
Taxation: Lifting the disguise (free registration needed) MUST READ!
● HMRC “Tackling Marketed Tax Avoidance”
● HMRC “Raising the stakes on tax avoidance”
● HMRC “Accelerated payments of tax associated with schemes covered by the DOTAS rules or counteracted under the GAAR”
● HMRC “Resolving tax disputes – Commentary on the litigation and settlement strategy” (Cf. paragraph 18)
● Treasury Committee, Report on Budget 2014
● Treasury Committee, Oral evidence on Budget 2014, HC 1189 (Q 520 through Q 531 are relevant to the legislation, please scroll down the document)
● Treasury Committee Composition
HMRC Guidance on Accelerated Payments
● Accelerated payments of tax associated with schemes covered by the DOTAS rules or counteracted under the GAAR
● Follower notices and accelerated payments
● Tax avoidance scheme users to make upfront payments
● Lifting the disguise (from Taxation – free registration needed) MUST READ!
● From Tax Chambers: “What to Do About Follower and Accelerated Payment Notices”