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SAO


Ashlea Howell (Smith & Williamson) provides a back to basics guide to the current compliance issues facing UK businesses.
Jason Land and Laura Harper (BDO) examine HMRC’s updated guidance on SAO qualifying businesses.
Ian Hyde and Matthew Greene (Osborne Clarke) examine the government’s plans to require large businesses to notify HMRC of uncertain tax treatments they have adopted after April 2021.
HMRC is revisiting the way it risk assesses businesses. Lucy Sauvage and Laura Harper (BDO) consider practical issues for those affected.
 
Card image 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.
 

Julie Park (The VAT Consultancy) answers a query on how HMRC’s programme to improve large business tax compliance affects indirect taxes.

Peter Honeywell and Tania Dimitrovich explain why changes to HMRC’s SAO guidance point towards a more robust approach than was previously apparent

No longer a ‘light touch’... Ed Dwan and Lucy Sauvage examine a notable shift in HMRC’s attitude to the operation of the senior accounting officer rules.

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