Tori Magill (Pinsent Masons) answers a query on the validity of a discovery assessment received by a taxpayer who participated in a marketed tax avoidance scheme.
Tax fraud involving pension funds
Helen Adams and Lisa Vanderheide (BDO) set out what to do in the event of HMRC notifying a client of its intention to carry out a compliance check using ‘cross-tax working’.
Gideon Sanitt (Macfarlanes) considers the decision in Ingenious Media and when HMRC may be excused from its duty of confidentiality.
New tax reports: The Public Accounts Committee has published its 49th and 50th reports of this session, The effective management of tax reliefs and Improving tax collection, following evidence given to the PAC from Jim Harra (HMRC director general of business ta
The Treasury has published its proposed next steps on tackling evasion and avoidance. James Bullock (Pinsent Masons) reviews the detail.
Tax-geared penalties
In Eclipse Film Partners No. 35 LLP, the Court of Appeal ruled that the film partnership’s activities did not constitute trading. Chris Bates and Judy Harrison (Norton Rose Fulbright) examine the judgment and consider the consequences
The PAC continued its inquiry over the role of HSBC’s private Swiss bank in facilitating tax avoidance and evasion with a heated two-hour hearing on Monday 9 March.
The European Commission is hunting down unlawful state aid in the tax field. George Peretz QC (Monckton Chambers) explores the consequences for taxpayers.