James Bullock considers how effective the new ‘accelerated payments’ powers granted to HMRC will be in curbing tax avoidance schemes.
Ray McCann argues that HMRC might come to regret accelerated payment notices
HMRC has published a tax information and impact note on the new rules which will allow it to issue conduct notices to promoters of tax avoidance schemes. The note stresses that these rules have effect since Royal Assent of the Finance Bill (i.e. 17 July 2014).
Like all public bodies, HMRC must comply with the Freedom of Information Act 2000. Iain Macleod considers information provided in connection with the policy on accelerated payment notices
Isobel Clift answers a query on HMRC information powers and close company enquiries
HMRC’s Lin Homer faced questions on HMRC’s proposed new direct recovery of tax debt powers at her appearing before the Treasury Select Committee on 8 July, with Liberal Democrat MP John Thurso, suggesting that the new powers would ‘breach the Magna Carta’.
Helen Adams provides suggestions on what to do if a client receives an HMRC letter about a low effective rate of tax
HMRC has strengthened its organisational approach to tax avoidance by creating a new Counter-Avoidance Directorate. We talk to David Richardson, its first director, about its operation
HMRC’s Fast facts online publication trumpets ‘record revenues’ for the UK, but the department should be careful in the way it puts its message across, writes Andrew Hubbard
Frank Nash highlights HMRC’s ‘seven deadly weapons’