The hidden economy: how to improve compliance
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.
Voluntary disclosures: how to correct mistakes in tax payments
The UK government regards tax compliance checks as a key tool to help tackle the tax gap and fund the Exchequer....
The tax gap between what is paid and what is owed to HMRC
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and what is actu...
Lessons from Serpentine
Since its formal inception in 2013 (following a successful two-year pilot) Alternative Dispute Resolution (ADR) has play...
HMRC gets more time
HMRC’s ability to assess additional income tax and capital gains tax (CGT) is restricted by statutory assessment time li...
Masters of disguise
The curtain comes down Disguised Remuneration (DR) arrangements involve a payment of a loan (often interest free, witho...
Behavioural challenge
There are numerous reasons why people make mistakes with their tax.
Set your alarms
HMRC has an ongoing agenda to tackle all forms of ‘non-compliance’.
Seeking closure
After many years, enquiry closure notices as we know them are on the ‘endangered species’ list as a result of the FB 201...
A harsher environment
HMRC and the Treasury continue to take action against tax avoidance arrangements (TAAs) as political and public opinion ...