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INVESTIGATIONS


Peter Nias and Geoff Lloyd explain how the use of alternative dispute resolution techniques should enhance the litigation process.

There is ‘no commercial confidentiality argument’ against publication, says David Davis

A major programme to improve the way HMRC tackles tax evasion delivered £4.32bn of additional tax yield between 2006 and 2011, according to the National Audit Office, but HMRC ‘is not yet exploiting the full potential’ of new capabilities including the use of ICT systems to detect evasion.

A Tax Information Exchange Agreement between the UK and Grenada, signed in March 2010, entered into force on 10 January 2012.

The rationale for meetings between HMRC and leading tax advisers in the Big Four accountancy firms has been set out in revised HMRC guidance on its approach to large businesses.

On 31 January HMRC launched its Contractual Disclosure Facility, the latest incarnation of HMRC’s civil investigation of fraud procedure. Phil Berwick reviews some of the practical issues arising from the new process.

HMRC has extended the Alternative Dispute Resolution (ADR) trial for SMEs after a ‘successful launch’ last month in North Wales and North West England. Applications from London, South Wales and South West England will now be accepted.

HMRC will begin writing to more than 50,000 electricians this month, warning them to pay any undisclosed taxes.

MPs who claimed that HM Treasury had a ‘poor’ understanding of some aspects of the Whole of Government Accounts appear to have misinterpreted a key figure.

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