Strengthening measures
It has been clear for some time that there is political and public concern about tax avoidance by high-income individual...
Management of taxes
Management of taxes
What lies beneath
Whether you agree with the principles behind accelerated payment notices (APNs) or not, with HMRC expecting to issue som...
The final cut
The Supreme Court judgment against film scheme Eclipse 35 has provided a high-profile illustration of HMRC’s determinati...
Most popular reads
Latest briefings
Much ado about nothing
Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the...
Forefront of tax
In the October 2015 issue of Tax Adviser, I explained the background to the newly launched Journal of Tax Administration...
A Comedy of errors
For many years, the necessary conditions for a discovery assessment were well known and understood.
Pausing to reflect
Big Bang’ announcements provide wonderful soundbites for the press. Yet many fail on implementation.
Restoring trust
Tax is at the top of the political agenda and many substantial changes are taking place, partly as a response to politic...
The return of the taxpayer
In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2...