COP-9

SEIS: It is well known that the requirements of the various tax-advantaged venture capital schemes are both strict and strictly enforced. In Legend of Golden Temple Ltd and others v HMRC [2023] UKFTT 988 (TC) (23 November 2023), the companies did not...

Zoe Gascoyne

Zoe Gascoyne (HMRC) explains the importance of understanding the revised COP 9 and the contractual disclosure facility offer made as part of the process.

Georgia Rawlinson

Edward Reed

Edward Reed and Georgia Rawlinson (Macfarlanes) provide this month’s review of developments affecting private clients.

Tori Magill

Tori Magill (Good Cop9) examines the development of COP 9 operational policy and the investigation procedure in practice.

Sarah Stenton

Lisa Vanderheide

Despite its critics, the COP 9 process appears to be here to stay. Sarah Stenton and Lisa Vanderheide (Stewarts) provide practical insights for advisers.

Tori Magill

Tori Magill (Pinsent Masons) answers a query on a client who participated in a marketed avoidance scheme and has received a COP9 notice

Tori Magill

Tori Magill reviews the changes to the contractual disclosure facility (CDF), and considers the impact for clients

James Bullock

Ray McCann

The contractual disclosure facility (COP 9) is one of HMRC’s most important and cost effective tools in dealing with the more serious cases of tax evasion and suspected fraud. However, HMRC is changing its application in a way that risks reducing its effectiveness, write James Bullock and Ray McCann