The CIOT and ATT has recently surveyed its members on HMRC powers. Jon Preshaw, chair of the CIOT’s Management of Taxes Sub-committee, and Margaret Curran, technical officer for the Management of Taxes Sub-committee, report.
Helen Adams and Frank Goldberg (BDO) provide a refresher guide to HMRC’s wide range of powers to collect tax debts
Isobel Clift answers a query on HMRC information powers and close company enquiries
Geoffrey Tack and Bridget Winters examine the Birmingham Hippodrome Theatre Trust decision and the power of HMRC to set off taxes across multiple accounting periods