Tax authorities are preparing for new models of international cooperation. Tessa Lorimer (Withers) outlines HMRC’s preparations to date, and the impact these reporting standards will have on its information gathering and enforcement powers
Andrew Goldstone and Helen Manis (Mishcon de Reya) review the latest developments that matter in the private client arena
The FT reported (1 May) that lawyers acting for the international campaign group Avaaz ‘sent HMRC a letter asking for details of its decision to allow hundreds of suspected tax evaders to make use of an amnesty’, in the first step of a potential judicial review against the UK’s tax autho
HMRC’s efforts to secure penalties in tax planning cases, despite taxpayers having been professionally advised, constituted a flawed approach, argues Iain Macleod (EDF Tax Defence)
The first prosecution resulting from the HSBC Suisse document leaks took place on Monday, when the French courts found Arlette Ricci, inheritor of the fortune from the Nina Ricci perfumes and fashion business, guilty of tax evasion.
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