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Accountancy Newsletter November 2014

Published 28 November 2014

HMRC's tax avoidance campaign – update
The subject of tax avoidance, and HMRC's new powers to recover disputed tax, is rarely out of the headlines at the moment. Since our last alert on the subject in July 2014, at the end of August HMRC began contacting investors with 'accelerated payment notices' (i.e. the notices which require disputed tax to be paid up front by the investor). Find out more
Limitation in tax cases	Libor liability	A whole new world over the border
When does limitation begin to run for negligent acts in cases involving tax, and how have the rules of the Limitation Act 1980 been interpreted? Read more	The first defendant facing charges in Britain relating to Libor rigging pleads guilty: how will this affect you? Read more	Changes in Scotland following the 'no' vote and Westminster's promises for greater autonomy Read more
Corporate insolvency trends – impact on auditors	For in-house counsel
Company insolvencies are continuing to fall in England and Wales. The next period is key for auditors of struggling businesses. Read more	Changes to the way in which compensatory damages are taxed - and the affects on both claimants and defendants in professional indemnity actions. Read more

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