HMRC has issued a spotlight to tackle these schemes.
Daily penalties withdrawn after taxpayer representations.
£5.1bn was collected by HMRC in last tax year.
Scottish parliament has now given its approval.
Treasury appointments
Compatibility with EU law has been called into question.
Employment-related securities service in difficulties.
RPI; BEPS; Transparency; Tax treaty; Personal tax account; ISA managers
Times have changed
Suspected $52m carousel fraud uncovered.
Professional bodies urge ministers to rethink timetable.
Points-based system the preferred option, says ICAEW.

