HMRC POWERS

Chris Leigh

Matthew Fleming and Chris Leigh (KPMG) examine the legal developments that strengthen HMRC’s ability to tackle cross-border non-compliance.

Helen Adams

Helen Adams (BDO) considers the extent of HMRC's powers on discovery in the light of recent case law.

Helen Adams

Helen Adams (BDO) looks at some of the key changes for enforcement and compliance for companies and individual taxpayers, as well as considering developments in tackling tax avoidance and the development of HMRC’s powers.

The House of Lords Economic affairs Finance Bill sub-committee has published its report on HMRC powers: treating taxpayers fairly. This is the second report from the sub-committee’s inquiry into the current Finance Bill. See bit.ly/2RyZpFa.

Helen Adams

HMRC cannot circumvent the restrictions on its access to audit working papers merely because the same firm submitted the company’s audited accounts to HMRC with the tax return which it prepared, reports Helen Adams (BDO).

Jonathan Peacock QC

Good friends should help each other? Jonathan Peacock QC (11 New Square) examines the provision of tax information by HMRC to a foreign tax authority in light of a robust decision in a long running battle in New Zealand.

Ray McCann

Ray McCann (CIOT) raises concerns for taxpayers’ rights as HMRC’s powers appear only to be challenged through expensive and uncertain judicial review.