HMRC POWERS

Agent update 57: bi-monthly round-up for December 2016/January 2017 of the latest developments in tax, HMRC service and consultations;

Richard Jeens (Slaughter and May) considers the additional pressures on tax authorities to tackle evasion and avoidance, and how this promises not only more, but more intense tax enquiries and litigation for taxpayers; as well as identifying new tools added to HMRC’s repertoire, such as the new partial closure notice provisions.

HMRC has updated its technical note, first published at Budget 2016, to take account of discussions leading to legislation in the Savings (Government Contributions) Bill, introduced to Parliament on 6 September.

HMRC is to trial a new digital service later this year for both the tax-free childcare and extended free entitlement schemes. Tax-free childcare will be introduced and gradually rolled out during 2017 and will available to all eligible families by the end of that year.

Geoffrey Tack

Richard Woolich

We are witnessing a government shakedown of the tax avoidance supply chain, write Richard Woolich and Geoffrey Tack (DLA Piper).

Chris Davidson

The report published last month contains some fascinating detail which throws a light on how HMRC is approaching the task of settling large disputes, writes Chris Davidson CBE (KPMG).

Heather Self

Heather Self (Pinsent Masons) examines the Court of Appeal decision in Greene King PLC and Greene King Acquisitions Ltd v HMRC.

Sandy Bhogal

Sandy Bhogal (Mayer Brown) examines a recent tribunal case on whether certain insolvency procedures amount to a change of control for group relief purposes and looks at the potentially significant ramifications.

Adam Craggs

Adam Craggs (RPC) reviews the decision in Mabbutt, which serves as an important reminder of the essential elements of a valid notice of enquiry into an individual’s specific tax return.

Andrew Goldstone

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in Miesegaes, Hall, Sparkasse Allgäu and King.

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