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.
Jolyon Maugham considers the latest HMRC consultation paper on the direct recovery of tax debts
Simon McKie says J Woolf was the ‘result of another morally shocking decision to litigate by HMRC’.
Helen Lethaby reviews recent developments affecting the City.
Commenting on the controversial measures to tackle mass marketed avoidance that are going through Parliament, Jason Collins writes that affected taxpayers need to consider their options, including any grounds for challenge.
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
BKL Tax looks at the case of Horner, where the taxpayer sought damages from the promoters of a failed tax avoidance scheme