HM Revenue & Customs is for the first time planning to call in external law firms to deal with a backlog of up to 1,000 cases because the in-house Revenue Solicitor’s Office has been unable to cope with its workload.

Last year, HMRC published a new litigation strategy that said it would pursue a zero-tolerance strategy against individuals and businesses that attempt to evade tax. Previously, it tended to cut deals with tax evaders, offering discounts for prompt payment.

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HM Revenue & Customs is for the first time planning to call in external law firms to deal with a backlog of up to 1,000 cases because the in-house Revenue Solicitor’s Office has been unable to cope with its workload.

Last year, HMRC published a new litigation strategy that said it would pursue a zero-tolerance strategy against individuals and businesses that attempt to evade tax. Previously, it tended to cut deals with tax evaders, offering discounts for prompt payment.

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The Luxembourg government submitted to parliament, on 9 September 2008, the draft law that would abolish capital duty, currently set at 0.5% on capital contributed to commercial and civil entities, as of 1 January 2009.

The draft law clarifies that the five-year “claw back” period would not be applicable after 1 January 2009, for pre-2009 share-for-share mergers, even if the five-year holding period were not met.

The draft law would also introduce a specific …

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