Taxpayers should think about the consequences before agreeing to HMRC’s latest initiative to further influence taxpayer behaviour, writes Michael Avient (UHY Hacker Young).
Adam Craggs and Robert Waterson (RPC) consider discovery assessments and the Upper Tribunal’s recent decision in Burgess and Brimheath Developments Ltd v HMRC.
Dismissed application for closure notice
Paul Aplin (AC Mole & Sons) comments on the announcement that HMRC is to centre its operations into 13 regional hubs, with the closure of 137 of its offices.
Financial Secretary to the Treasury, David Gauke, answers questions from Tax Journal on tax competitiveness and tackling avoidance.
OECD recommendations hailed as ‘important milestone’, and the challenge now is to ensure measures are implemented consistently and coherently.
Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter affecting the City.
When is an application to reduce penalties because of ‘special circumstances’ a better bet than ‘reasonable excuse’? Peter Vaines (Squire Patton Boggs) considers a recent tribunal decision.
HMRC’s director general for personal tax, Ruth Owen, talks about the department’s changes to customer service.