The responses to HMRC penalties: a discussion document, confirmed that many respondents had experienced the concerns highlighted in the discussion document, with some suggesting possible solutions.
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.
Expert insight on one of the most powerful weapons in HMRC's arsenal
Tax Journal's recent coverage on the direction of UK tax policy - with views from business, leading tax experts, the Oxford University Centre for Business Taxation and the Institute for Fiscal Studies.
The Knowledge, Analysis and Intelligence (KAI) directorate is HMRC’s central analytical team, which provides analysis and research on all areas of the tax system to HMRC and HM Treasury. Mike Hawkins, deputy director of KAI’s Enforcement and Compliance team, answers Tax Journal’s questions on HMRC’s research agenda.
HMRC is unable to answer FOI request on the Lagarde list, writes John Barnett (Burges Salmon).
It has been ten years since the merger of the Inland Revenue and Customs and Excise. A root and branch review of HMRC is now needed to ensure we have a department that is fit for purpose, writes Jonathan Riley (Grant Thornton).
If the new government wants to raise tax receipts without raising rates, could changes to payment due dates provide the answer? Andrew Hubbard (Baker Tilly) explains.