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TAX-GAP

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Victoria Braid

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Gideon Sanitt

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).

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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).

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Jonathan Riley

Raising professional standards isn’t just an issue for advisers. Jonathan Riley (PKF Francis Clark) discusses the challenges facing HMRC.

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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).

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Craig Kirkham-Wilson

Craig Kirkham-Wilson (Simmons & Simmons) examines Measuring Tax Gaps 2023 and predicts more enforcement activity in relation to large businesses.

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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.

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Helen McGhee

Helen McGhee (Joseph Hage Aaronson) considers the new draft provisions for inclusion in Finance Bill 2021 that strengthen three existing regimes.

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Chris Sanger

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

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Simon McKie

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

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Santhie Goundar

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Paul Stainforth

HMRC has published its figures for the 2012/13 tax gap, which is the difference between the amount of tax due and the amount collected.

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