INVESTIGATIONS

Jack Prytherch (Bird & Bird) discusses what HMRC will look for in an investigation and the steps MNEs can take to protect themselves.

Tori Magill

Tori Magill (Good Cop9) examines the development of COP 9 operational policy and the investigation procedure in practice.

Loosening up access to information.

Emily Clark

Sometimes you can be too relaxed.

Peter Nias

The president of the tax chamber of the First-tier Tribunal has issued a practice statement on the use of alternative dispute resolution in tax disputes. Peter Nias (Pump Court Tax Chambers), who was instrumental in its issue, considers its significance and what it can mean for tax dispute management.

Constantine Christofi

Adam Craggs

Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Andrew Howard

Rob Mason

Two former London bankers have been found guilty of tax evasion in the first criminal trial related to ‘cum-ex’ trades. Rob Mason (Forensic Risk Alliance) and Andrew Howard (Ropes & Gray) consider the UK impact.

Ashley Greenbank

HMRC is pedalling lightly on some aspects of tax investigations during the current Covid-19 pandemic, but that does not mean that potential tax liabilities have been forgotten.

Sarah Stenton

Lisa Vanderheide

Despite its critics, the COP 9 process appears to be here to stay. Sarah Stenton and Lisa Vanderheide (Stewarts) provide practical insights for advisers.

Jessica Hocking

Kate Ison

This year has seen an increasing compliance burden for companies, an expansion of HMRC powers and a reminder of the important role of the courts, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

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