Nyree Craig explains why the UK's basic principle of non-cooperation is now a thing of the past.
HMRC’s ‘Tax Return Initiative’, aimed at taxpayers who have outstanding self assessment returns for 2009/10 or earlier, has prompted tax professionals to repeat calls for a general disclosure facility open to all taxpayers.
HMRC expects to recover £30m from compliance activity by new taskforces tackling evasion among Scottish pubs and nightclubs; hair and beauty businesses in Northern Ireland; the motor trade in South Wales, the South West, Yorkshire, Nottinghamshire and the North East; and restaurants in South Wale
A millionaire property developer who failed to disclose a Swiss bank account to HMRC during a civil enquiry pleaded guilty to cheating the public revenue, in the first prosecution based on data stolen by a former HSBC employee and obtained by HMRC under the terms of a tax treaty with France.
HMRC needs a ‘better understanding’ of the costs and benefits of interventions such as debt campaigns and initiatives to drive down error and fraud in tax credits, according to the Head of the National Audit Office.
Angela Savin reviews the High Court decision to grant UK Uncut permission to challenge HMRC's settlement with Goldman Sachs.
‘More than 4,000 companies are currently under investigation by the tax authorities, senior officials at Revenue & Customs revealed as they faced hours of hostile questioning by MPs over corporate tax avoidance.
The Commons Public Accounts Committee’s review of HMRC will be extended to examine ‘loopholes’ featured in a series of articles published in The Times, which declared in a leading article last Thursday that tax avoidance was ‘a form of cheating’ and ‘a way of playing the system to gain r
Sch 36 is now the basis for HMRC ‘investigations’ or ‘enquiries’. Richard Clarke and Jennifer Knowlson provide a summary.
Numerous practical difficulties arise from Sch 36; Phil Berwick highlights the five most common and explains how to deal with them.