Current taxpayer safeguards for HMRC’s notice powers are neither independent nor accessible, writes Tracey Bowler (Institute for Fiscal Studies).
Thomas Dalby (Gabelle) looks at HMRC’s next move following the closure of the EBT settlement opportunity.
Steve Bousher (Joseph Hage Aaronson) reviews recent decisions on accelerated payment notices as a new counter avoidance power used by HMRC.
Despite a general perception to the contrary, it is possible to appeal a follower notice penalty, writes Chris Davidson (KPMG)
Patrick Cannon comments on the impact of a recent decision of the European Court of Human Rights.