HMRC

The first LBTT Scottish tribunal cases seem more favourable to the taxpayer than comparable UK tribunal decisions, writes Gordon Keenay (FTI Consulting).

Judith Freedman

Judith Freedman (Oxford University Centre for Business Taxation) discusses how the faith of the public, politicians, media, taxpayers and advisers can be restored in HMRC.

Alexis Armitage

Adam Craggs

Adam Craggs and Alexis Armitage (RPC) consider the new proposed legislation, which will enable partial closure notices to be issued in respect of a discrete issue, while other issues remain under enquiry by HMRC.

Katie Stephen

Angela Savin

Katie Stephen and Angela Savin (Norton Rose Fulbright) review a recent judgment on legal advice privilege and its relevance to HMRC information requests.

Philippe Gamito

Peter Dylewski

Peter Dylewski and Philippe Gamito (KPMG) examine the CJEU judgment in MVM and the need for taxpayers to take practical steps to ensure they mitigate potential VAT costs on acquisitions.

Rupert Shiers

Graham Poole

Rupert Shiers and Graham Poole (Hogan Lovells) review the likely areas for disputes in the coming year.

James Hume

Jeanette Zaman

Jeanette Zaman and James Hume (Slaughter and May) consider how the financial product hallmark has expanded the circumstances in which DOTAS

is potentially relevant.

A guide by Lexis®PSL Tax to the disclosure rules applying to income tax, corporation tax, CGT and NICs.

Heather Self

Heather Self (Pinsent Masons) looks at the possible implications of the way this brings into effect a key recommendation from the BEPS Action 6 report.