Tax updates: June 2013

The latest technical news, including the outcome of a number of significant legal battles HMRC has had recently and consultation announced on office closures at the department

HMRC spotlight

It is shaping up to be a grim month for taxpayers, with all but one of the reported cases being decided in favour of HMRC. HMRC has updated the Spotlights section of the website to draw attention to the use of stripped bond tax avoidance schemes.

Following its victory in two recent cases, Malcolm Healey v HMRCand Savva & Ors v HMRC(see below), HMRC is seeking full settlement of outstanding liabilities in respect of ‘stripped bond’ schemes.

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