COMPLIANCE

Helen Lethaby and Jill Gatehouse (Freshfields Bruckhaus Deringer) explain what has changed in response to further representations on the draft legislation and where care needs to be taken now the rules are being introduced.

Gideon Sanitt

In Pitcher, the tribunal has considered HMRC’s entitlement to issue a penalty following non-payment of an accelerated payment notice. Gideon Sanitt (Macfarlanes) reviews the impact of that decision.

A commercial judicial review concerning the diverted profits tax clarifies the High Court’s power to grant permission to appeal, writes Ben Amunwa.

Jason Collins

Large companies should refresh their raids and critical incident procedures in the event that HMRC decides to investigate, writes Jason Collins (Pinsent Masons).

Nigel Barker Jenny Tevlin Annis Lampard

Nigel Barker, Annis Lampard and Jenny Tevlin (Deloitte) examine what Schedule 36 powers mean in practice, and unwrap the latest trends in HMRC analytics.

Sarah Halsted

Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.

Malcolm Gammie CBE KC

Malcolm Gammie QC (One Essex Court) reflects on the revised standards for tax planning implemented by seven professional bodies.

Laura Gowland

Laura Gowland (KPMG) provides an overview of the changes to simplify and modernise the VAT rules on e-commerce.

Helen Adams

James Kennedy

The worldwide disclosure facility is now open and higher penalties and sanctions will apply from 30 September 2018 for non-compliance. Helen Adams and James Kennedy (BDO) examine its terms.