The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.
Helen Adams and Dawn Register (BDO) review the latest consultation on further measures to tackle offshore tax evasion with the proposed introduction of a ‘requirement to correct’ (RTC).
Kevin Offer (Gabelle) reviews the case of English Holdings Ltd v HMRC, where corporate losses were claimed against income.
The penalty for late self-assessment filing needs rethinking. HMRC's recent discussion document looks promising, writes Paul Aplin.