PENALTIES

Richard Morley

Helen Adams

Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments.

Jessica Hocking

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).

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.

Key points from the UK’s final regulations implementing DAC 6.

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.

Jonathan Shankland

Patrick Malone

Jonathan Shankland and Patrick Malone (RadcliffesLeBrasseur) examine the operation of the trust registration service, penalties for failing to register, and future changes.

Helen Adams

Youcef Toumi

Helen Adams and Youcef Toumi (BDO) examine the current state of the legislation and case law on reasonable excuse, including how the concept may alter in future.

Tim Hayle Mark Kennedy Tharaka Mudalige

The first SAO main duty penalty case has been heard in the FTT. Mark Kennedy, Tim Hayle and Tharaka Mudalige (Deloitte) review the implications.

Gordon Keenay

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

Andrew Goldstone