HMRC POWERS

Lucy Sauvage

HMRC has launched its enhanced business risk review pilot. Lucy Sauvage and Laura Harper (BDO) assess the proposed changes.

Geoff Lloyd

Dan White

Geoff Lloyd and Dan White (EY) examine recent court decisions which tend to favour HMRC’s application of the FN and APN provisions.

Heather Self

Heather Self (Blick Rothenberg) talks to HMRC’s Jim Harra about Brexit, the department’s services for large businesses and its approach to dispute resolution.

Helen Adams

Dawn Register

HMRC is consulting on amending its civil information powers. Dawn Register and Helen Adams (BDO) examine what’s proposed.

Four recent commentaries examine different aspects of the tax compliance landscape.

Chris Sanger

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

Kate Ison

Kate Ison (Bryan Cave Leighton Paisner) reviews the department’s strategy.

Andrew Goodall

HMRC is accused of an ‘all of nothing’ approach to disputes. Andrew Goodall reports findings from Tax Journal’s recent practitioner survey.

Eloise Walker

It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).

Jason Collins

Stuart Walsh

Jason Collins and Stuart Walsh (Pinsent Masons) review a recent tribunal case which highlights the practical difficulties of asserting legal privilege where the taxpayer has to explain their motivations behind a transaction.

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