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HMRC POWERS


Taking issue with follower and accelerated payment notices premium
Card image Geoff Lloyd
Card image 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.
 
20 September 2018
In conversation with HMRC’s Jim Harra
Card image 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.
 
6 September 2018
Extending HMRC’s civil information powers
Card image Helen Adams
Card image Dawn Register
HMRC is consulting on amending its civil information powers. Dawn Register and Helen Adams (BDO) examine what’s proposed.
 
30 August 2018
The tax compliance landscape in 2018

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

     
    12 July 2018
    The tax gap: a right riveting read? premium
    Card image Chris Sanger

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

    5 July 2018
    HMRC as regulator, investigator and litigator
    Card image Kate Ison

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

    21 June 2018
    HMRC’s approach to handling enquiries and disputes: practitioners’ views
    Card image Andrew Goodall
    HMRC is accused of an ‘all of nothing’ approach to disputes. Andrew Goodall reports findings from Tax Journal’s recent practitioner survey.
     
    14 June 2018
    Hastings and the rise of consumer-based taxation
    Card image Eloise Walker

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

    16 May 2018
    Conegate: privilege in tax avoidance disputes premium
    Card image Jason Collins
    Card image 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.
     
    25 April 2018
    HMRC’s new business risk review premium
    Card image Lucy Sauvage
    Card image Laura Harper BDO
    HMRC is revisiting the way it risk assesses businesses. Lucy Sauvage and Laura Harper (BDO) consider practical issues for those affected.
     
    12 April 2018
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