INVESTIGATIONS

HMRC needs a change in approach rather than more powers if it is to improve its efforts to tackle tax evasion, according to tax professionals, following the release of HMRC’s updated strategy document No Safe Havens 2014

John Hood answers a query on a HMRC enquiry into a client’s overseas assets

Rupert Shiers and Michael Conlon QC set out the likely areas for dispute in direct tax, indirect tax and transfer pricing for the year ahead.

By Kate Ison & Aude Delechat, tax dispute resolution team, Berwin Leighton Paisner

David Whiscombe considers the recent decision of the Supreme Court in Cotter.

HMRC has published its third list of deliberate defaulters, i.e.

The Public Accounts Committee (PAC) conducted a hearing into HMRC’s annual report and accounts for 2012/13 on Monday. During the often quite heated exchange, Edward Troup, HMRC’s tax assurance commissioner, told the PAC that the tax recovered from a...

Adam Craggs and Nigel Brook review Michael Freeman, a recent tribunal decision on when HMRC can raise a discovery assessment under TMA 1970 s 29

Jessica McLellan looks at the most recent HMRC campaign, the 'health and wellbeing tax plan'.

A new VAT repayment taskforce will target people in Scotland and Northern Ireland who set up businesses purely for the purpose of making false VAT claims. It is set to bring in £7m, HMRC announced.