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PENALTIES


Jersey’s economic substance for partnerships rules premium
Card image Rupert Lee
New legislation brings certain partnerships within the scope of Jersey’s economic substance regime. Rupert Lee (Deloitte Jersey) reports.
10 September 2021
HMRC’s updated SAO guidance: a focus on the main duty premium
Card image Laura Harper BDO
Card image Jason Land
Jason Land and Laura Harper (BDO) examine HMRC’s updated guidance on SAO qualifying businesses.
12 May 2021
Private client review for October 2020 premium
Card image Andrew Goldstone
Card image Katherine Forster
Andrew Goldstone and Katherine Forster (Mishcon de Reya) review recent tax developments affecting private clients.
15 October 2020
Checking for excessive furlough payments premium
Card image Andrew Sackey
Andrew Sackey (Pinsent Masons) urges employers to review their furloughed employees’ activity to ensure compliance as the October deadline approaches.
7 October 2020
Section 103: expanding the scope of automated decisions by HMRC? premium
Card image Sophie Lloyd Laura Jackson Hannah Manning

Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.

26 August 2020
Taxing excess Covid-19 support payments starpremium
Card image Richard Morley
Card image Helen Adams
Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments. 
25 August 2020
JJ Management Consulting: HMRC’s right to conduct informal investigations premium
Card image Jessica Hocking
Card image Kate Ison
A recent Court of Appeal decision reaffirms HMRC’s right to conduct enquiries on an ‘informal’ premise even where there is no statutory basis, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).
21 July 2020
Covid-19 and reasonable excuse star
Card image Helen Adams
Helen Adams (BDO) considers the extent to which taxpayers may have a reasonable excuse if they are affected by the coronavirus pandemic and the UK’s lockdown.
28 May 2020
DAC 6 update premium
Key points from the UK’s final regulations implementing DAC 6.
29 January 2020
Private client review for October 2019 premium
Card image Andrew Goldstone
Card image Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.
17 October 2019
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