HMRC’s treatment of letter in an enquiry
Four recent commentaries examine different aspects of the tax compliance landscape.
Kate Ison (Bryan Cave Leighton Paisner) reviews the department’s strategy.
Liz Wilson (Squire Patton Boggs) considers whether the Supreme Court’s decision shifts the boundary between acceptable and unacceptable SDLT planning.
Jackie Wheaton (Moore Stephens) examines the widely-used phrase in UK tax law, particularly in relation to anti-avoidance sections.
Sean McGinness (Saffery Champness) explores some of the contractual arrangements entered into by developers where there is more than one party.