Points make penalties
Details of the new late submission penalties, late payment penalties and harmonised interest announcements were publishe...
Penalty shootout
The legislative framework for penalties was intended to provide fixed parameters so that penalties became more standard ...
When Harry divorced Sally
2017 saw a decrease in divorces of opposite-sex couples in England and Wales. It was the lowest divorce rate for opposit...
The rules of discovery
The necessity to consider When an assessment is made outside of an enquiry window, it is necessary to consider if there...
Losing my mind
A client undertook tax planning which is now the subject of HMRC attention, and the adviser needs to make representation...
Worth the advantage?
‘Everybody aspires to an affordable home, a secure job, better living standards, reliable healthcare and a decent pensio...
They think it’s all over…it is now
The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?...
Taken to task
Since their launch in 2011, more than 140 HMRC taskforces have been set up to identify and investigate individuals and b...
An easy target
A December 2015 report from the National Audit Office contained the following: ‘HMRC agreed a target to increase the num...
Catching the unwary
This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which...