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.