HMRC’s position on the unallowable purpose rule seems as complex as ever. Mike Lane reviews where things currently stand
James Bullock considers how effective the new ‘accelerated payments’ powers granted to HMRC will be in curbing tax avoidance schemes.
According to the Financial Times (10 July 2014), lawyers are scrambling to file compensation claims against advisers who sold tax-saving schemes that have backfired to leave an estimated £5bn bill for individuals.
George Bull asks what’s going on with the proposed (and subsequently swiftly scuppered) PAYE/NIC merger
Cathya Djanogly reviews the decision of the High Court in Privacy International on whether HMRC should have disclosed information about an investigation it was carrying out.
Helen Adams provides suggestions on what to do if a client receives an HMRC letter about a low effective rate of tax
The City of London Law Society’s Revenue Law Committee has bemoaned the government’s ‘lack of respect for legislation as the only proper source of law, and over reliance on guidance’ as a source of uncertainty in taxation policy, in its response to the Office of Tax Simplification’s review on tax
Heather Self reflects on the operation of HMRC’s litigation and settlements strategy in light of views expressed at a recent conference
HMRC has doubled its use of private sector bailiffs and debt collection agencies over the last two years as it takes more aggressive action to chase overdue tax, says national accountancy group UHY Hacker Young.
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.