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TAX-GAP


Tax Administration Framework Review: dull sounding, but far reaching premium
Card image Daniel Lusted
Daniel Lusted (BDO) examines what’s being proposed.
7 January 2025
New anti-avoidance legislation: the liquidation of LLPs premium
Card image Gideon Sanitt
Card image Victoria Braid
The changes to the taxation treatment of LLPs upon liquidation are symptomatic of an increasing focus on the taxation of LLPs, write Gideon Sanitt and Victoria Braid (Macfarlanes).
27 November 2024
AI in tax administration: the need for taxpayer safeguards premium
Card image Kunal Nathwani
There are questions over the use of AI by HMRC under the existing legislation and the adequacy of current taxpayer safeguards, writes Kunal Nathwani (Kirkland & Ellis).
20 November 2024
Why can’t we love HMRC like we love the NHS? premium
Card image Jonathan Riley
Raising professional standards isn’t just an issue for advisers. Jonathan Riley (PKF Francis Clark) discusses the challenges facing HMRC.
9 October 2024
Labour’s tax plans: aiming at the wrong target? starpremium
Card image James Quarmby
Is Labour’s diagnosis of the tax gap accurate and has the party misjudged its non-dom proposals, asks James Quarmby (Stephenson Harwood).
18 April 2024
Measuring Tax Gaps 2023: analysis and predictions starpremium
Card image Craig Kirkham-Wilson
Craig Kirkham-Wilson (Simmons & Simmons) examines Measuring Tax Gaps 2023 and predicts more enforcement activity in relation to large businesses.
14 September 2023
Self’s assessment: Mind the tax gap
Card image Heather Self
In our continuing series, Heather Self examines the tax issues that make the headlines in the national media. This week: the tax gap.
9 November 2020
The new powers tackling promoters of avoidance schemes premium
Card image Helen McGhee
Helen McGhee (Joseph Hage Aaronson) considers the new draft provisions for inclusion in Finance Bill 2021 that strengthen three existing regimes.
29 September 2020
The tax gap: a right riveting read? premium
Card image Chris Sanger

Chris Sanger (EY) examines the recent HMRC report on the tax gap.

5 July 2018
The tax chink
Card image Simon McKie

Simon McKie (McKie & Co) argues why HMRC’s tax gap figures might actually have been overestimated rather than underestimated

17 December 2014
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4 December 2024
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M R Currell Ltd v HMRC
8 January 2025
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